-4-
date must be within the prescribed period for filing, and the
document must be received by the addressee within the normal
delivery period for an envelope postmarked by the United States
Post Office at the same point of origin. Sec. 301.7502-
1(c)(1)(iii)(B), Proced. & Admin. Regs. If a document is sent by
certified mail and the sender's receipt is postmarked by a postal
employee, the date on the receipt is treated as the postmark date
of the document. Sec. 301.7502-1(c)(2), Proced. & Admin. Regs.
As previously stated, the requirements of section 7502 and the
regulations must be satisfied in order to treat a petition as
timely filed when it reaches this Court by mail after the period
prescribed by section 6213(a). One of these requirements is that
a private postage meter postmark must bear a legible date that is
on or before the last date prescribed for filing the document. Sec.
301.7502-1(c)(1)(iii)(B), Proced. & Admin. Regs. In this case, the
April 21, 1995, postmark on petitioner's envelope is beyond the
required 90-day period for filing.
The envelope containing the petition must be timely mailed
with sufficient postage prepaid. Sec. 7502(a)(2); sec. 301.7502-
1(c)(1)(ii), Proced. & Admin. Regs. Although petitioner claims
that this requirement was met, a U.S. Postal Service stamp on the
envelope indicates that it was returned for postage. We shall not
speculate about whether proper postage was affixed to the envelope
when originally mailed, or whether any such postage became
unattached before or after the envelope was deposited in the mail.
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011