- 7 - the lawyer for mail delivery were used, delivery would have been on June 22, 1995, but was not until June 26, 1995. Therefore, clearly, delivery was not within the normal time for mailing if in fact the envelope containing the petition was mailed on June 15, 1995, as petitioner contends. Since the final date for filing the petition was not until June 19, 1995, we specifically asked petitioner's attorney to state whether petitioner was contending that receipt in the normal time from June 19, 1995, would cause the filing date of the petition to be timely. Petitioner made no argument in this regard. However, the delivery date of June 26 was not within the normal time for transmission of mail from Birmingham, Alabama, to Washington, D.C., in June 1995, according to the experience of the U.S. Postal Service, for a document mailed on June 19, 1995. However, since the actual private metered postmark date was June 15 and the testimony is that June 15 was the date of mailing, it would appear that normal receipt would be judged from that date. It is certainly unfortunate that a petition purportedly mailed 4 days before the 90th day after the mailing of the notice of deficiency was not received by the Court until the 11th day after its mailing. However, since petitioner used a private metered postmark rather than taking the envelope to the post office and having it postmarked, the regulations have not been complied with in this case since petitioner has not shown thatPage: Previous 1 2 3 4 5 6 7 8 9 Next
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