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Discussion
This Court's jurisdiction to redetermine a deficiency
depends upon the issuance of a valid notice of deficiency and a
timely filed petition. Rule 13(a), (c); Pugsley v. Commissioner,
749 F.2d 691, 692 (11th Cir. 1985); Levitt v. Commissioner, 97
T.C. 437, 441 (1991); Monge v. Commissioner, 93 T.C. 22, 27
(1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988).
Once the Commissioner mails a valid notice to the taxpayer's last
known address, section 6213(a) provides in pertinent part that
the taxpayer must file a petition with this Court within 90 days
(or 150 days if the deficiency notice is mailed to the taxpayer
outside of the United States).
In certain circumstances, section 7502 provides that a
timely mailed petition will be treated as though it were timely
filed. Where, as here, the postmark in question is made by a
private postage meter, the provisions implementing the "timely
mailing/timely filing" rule are contained in section 301.7502-
1(c)(1)(iii)(b), Proced. & Admin. Regs. Those provisions provide
in pertinent part:
(b) If the postmark on the envelope or wrapper is
made other than by the United States Post Office, (1)
the postmark so made must bear a date on or before the
last date, or the last day of the period, prescribed
for filing the document, and (2) the document must be
received by the agency, officer, or office with which
it is required to be filed not later than the time when
a document contained in an envelope or other
appropriate wrapper which is properly addressed and
mailed and sent by the same class of mail would
ordinarily be received if it were postmarked at the
same point of origin by the United States Post Office
on the last date, or the last day of the period,
prescribed for filing the document. However, in case
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Last modified: May 25, 2011