- 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