James and Beverly Donehy - Page 5

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               Section 6212(a) expressly authorizes respondent, after                 
          determining a deficiency, to send a notice of deficiency to the             
          taxpayer by certified or registered mail.  The taxpayer, in turn,           
          ordinarily has 90 days from the date the notice of deficiency is            
          mailed to file a petition in this Court for a redetermination of            
          the contested deficiency.  Sec. 6213(a).  However, if the notice            
          of deficiency is addressed to a taxpayer outside of the United              
          States, then the taxpayer has 150 days to file a petition.                  
               By virtue of section 7502, a petition that is timely mailed            
          is deemed to be timely filed.  However, for this latter rule to             
          apply, the postmark date appearing on the envelope containing the           
          petition must be timely, that is, the postmark date must fall               
          within the applicable 90-day, or 150-day, time period.  Further,            
          the provisions of section 7502 contemplate that the envelope be             
          deposited in the mail in the United States, meaning that the                
          envelope is deposited with the domestic mail service of the U.S.            
          Postal Service.  Sec. 7502(a)(2)(B); sec. 301.7502-1(c)(1)(ii),             
          Proced. and Admin. Regs.  Finally, and perhaps most importantly,            
          section 7502 does not apply to any document that is deposited               
          with the mail service of any other country.  Sec. 301.7502-                 
          1(c)(1)(ii), Proced. and Admin. Regs.3                                      

          3 Note that sec. 7502(b) expressly makes the provisions of                  
          sec. 7502 applicable in the case of postmarks not made by the               
          U. S. Postal Service only if and to the extent provided by                  
          regulations prescribed by the Secretary of the Treasury.  As                
          stated above, sec. 301.7502-1(c)(1)(ii), Proced. and Admin.                 

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Last modified: May 25, 2011