It is usually better for taxpayers to be able to say that they received income in the second of two years, rather than the first, because they will be able defer paying taxes on that amount for a longer period of time.

Without further communicating with the taxpayer, the employer mailed her severance check in a certified letter on December 30, 1974.

The taxpayer returned home after 5:00pm that day, after the post office was closed, and discovered the note.

The Tax Court noted prior decisions that held a taxpayer to have constructively received funds as of the time of attempted delivery when the taxpayer made a decision to be unavailable to receive that delivery.

However, courts will continue to attribute income to taxpayers at the time that they make a conscious decision to "turn their back" upon it.