- 5 -
the period prescribed for filing the document. With respect to
postmarks made by private postage meters, as was the case here,
section 7502(b) provides that section 7502 shall apply in the
case of postmarks not made by the U.S. Post Office only if and to
the extent provided by regulations prescribed by the Secretary or
his delegate. Section 301.7502-1(c)(1)(iii)(b), Proced. & Admin.
Regs., sets forth the conditions under which a private metered
postmark, which bears a date within the time allowed for filing a
document, will meet the requirements of section 7502 that the
postmark date is the filing date. These regulations provide that
if a document containing a private metered postmark is delivered
within the time ordinarily required for the delivery of a
document properly mailed on the date of the postmark, the date of
the private metered postmark will be considered the filing date
if it falls on the last day or before the last day allowed for
the filing of the document. This regulation further provides
that if the document is not delivered within the time ordinarily
required for delivery of such a document, the document will be
considered timely filed only if the person who is required to
file the document shows that the document was actually deposited
in the mail in time to be collected from the place of deposit on
or before the last day prescribed for filing, that the delay in
the delivery was attributable to delay in the transmission of the
mail, and the cause of such delay.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011