-3-
2) an employee of petitioner's counsel's law firm affixed a
postage meter label to the envelope in which the petition was
placed; and
3) the postage meter label affixed to the envelope
containing the petition apparently became unattached in transit,
causing the post office to return the envelope to petitioner's
counsel's law firm on April 21, 1995, stamped "Returned for
Postage".
Petitioner wishes to introduce extrinsic evidence to support
its claims. Respondent contends that extrinsic evidence may not
properly be considered when it would contradict a legible postmark
on the envelope containing the petition.
In general, to be timely, a petition for redetermination of a
deficiency must be filed with this Court within 90 days after the
notice of deficiency is mailed. Sec. 6213(a). The Court lacks
jurisdiction if the petition is untimely filed. Pietanza v.
Commissioner, 92 T.C. 729, 735 (1989), affd. without published
opinion 935 F.2d 1282 (3d Cir. 1991). If a petition is received
after the 90-day period, it will be deemed filed on the date of the
United States postmark stamped on the envelope if the requirements
of section 7502 are satisfied.
Section 7502 does not apply unless a petition is timely
deposited in the United States mail with sufficient postage
prepaid. Sec. 7502(a)(2); sec. 301.7502-1(c)(1)(ii), Proced. &
Admin. Regs. When a private postage meter is used, the postmark
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