-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