Estate of Antonino Campilongo, Deceased, Rafelino Maglio, Executrix - Page 4

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          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.          




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