6
Section 301.7502-1(c)(1)(iii)(b), Proced. & Admin. Regs.,3
provides that privately metered mail qualifies for the timely
mailing rule of section 7502 if the postmark bears a timely date
and the document is received no later than the time ordinarily
required for the delivery of a document postmarked at the same
point of origin by the Postal Service on the last day for its
filing. If the document is not delivered within such time, the
taxpayer must establish, among other things, that the delay in
the delivery was due to delay in the transmission of mail and the
cause of the delay.
For 1992, the petition was received on November 13, 1995, 14
days after the alleged mailing on October 30, 1995. For 1993,
the amended petition was received on December 7, 1995, 16 days
after the alleged mailing on November 21, 1995. Inasmuch as
normal delivery time between Los Angeles and Washington, D.C. is
3 days, neither the petition nor the amended petition was
received within the ordinary time for delivery. Therefore, the
regulations require petitioner to establish: (1) The documents
were actually deposited in the mail on or before the last dates
prescribed for filing; (2) the delays in delivery were
attributable to delays in the transmission of the mail; and (3)
3 The regulations under section 7502(b) have been held to
be valid. Lindemood v. Commissioner, 566 F.2d 646, 648-649 (9th
Cir. 1977), affg. per curiam T.C. Memo. 1975-195; Fishman v.
Commissioner, 51 T.C. 869, 872-873 (1969), affd. per curiam 420
F.2d 491 (2d Cir. 1970).
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011