Estate of Antonino Campilongo, Deceased, Rafelino Maglio, Executrix - Page 6

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               his postmark should fare any better, especially when the               
               regulations require both postmarks to be made on or                    
               before the 90th day. * * *                                             
          Wiese v. Commissioner, supra at 714-715; see also Kahle v.                  
          Commissioner, 88 T.C. 1063 (1987) (petition postmarked on 91st day          
          was untimely whether postmark made by private meter or U.S. Postal          
          Service; postmark date conclusive and extrinsic evidence not                
          admissible to contradict it).                                               
               In the instant case, the April 21, 1995, postmark on                   
          petitioner's envelope is conclusive.  Petitioner's claimed prior            
          attempt to mail the petition was unsuccessful and did not result in         
          the filing of the petition.  Evidence of such attempted mailing is          
          inadmissible under Wiese and Kahle.                                         
               Petitioner relies on Sylvan v. Commissioner, 65 T.C. 548               
          (1975), in which we considered extrinsic evidence of the date of            
          mailing when the Post Office failed to postmark the envelope                
          containing taxpayer's petition.  In that case, the envelope had             
          sufficient postage.  It reached the Court within the normal period          
          following a timely mailing.  The Court drew an analogy to cases             
          where the postmark on the envelope is illegible.  See  sec. 301-            
          7502-1(c)(iii)(A).  In this case, petitioner's prior claimed                
          mailing did not reach the Court and was returned for postage.               
          Unlike Sylvan, the subsequent mailing bore a legible private                
          postmeter date beyond the 90-day period for filing.  Sylvan is              
          therefore distinguishable on its facts.                                     
               Petitioner could have obtained a United States postmark on a           




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