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Court. There were no circumstances or events known to or
recorded by the post office in Birmingham with respect to
disruption in the normal postal service between the post office
box in which petitioner's petition was mailed and Washington,
D.C., in June 1995.
An attorney practicing in Birmingham who very often mails
documents to Washington, D.C., primarily to the Department of
Justice, has found that the documents he mails from Birmingham,
Alabama, to Washington, D.C., very often take 5 business days to
arrive. When a weekend is involved it is not uncommon for
receipt of the document to be a week after the date it was
mailed.
It is petitioner's position that the evidence shows that the
envelope in which the petition in this case was mailed was placed
in a U.S. mailbox in Birmingham, Alabama, on June 15 and that its
receipt by the Court on June 26 should under the provisions of
section 7502, be sufficient to show that the petition was timely
filed.
Section 7502(a) provides that a document, including a
petition to be filed with the Tax Court, which is properly mailed
within the period prescribed for its filing and delivered to the
Tax Court after the expiration of such period will be deemed to
be filed on the date of the U.S. postmark stamped on the envelope
if the U.S. postmark date stamped on the envelope falls within
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