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postmark stamped on the envelope, in which such petition is
mailed, shall be deemed to be the date of delivery if certain
requirements are met. With respect to privately metered mail,
section 7502(b) states that the provisions of section 7502 will
apply "only if and to the extent provided by regulations
prescribed by the Secretary."
Regulations have been promulgated pursuant to section
7502(b) to govern cases involving privately metered mail.
Section 301.7502-1(c)(1)(iii)(b), Proced. & Admin. Regs.,
provides in part:
(b) If the postmark on the envelope or wrapper is
made other than by the United States Post Office, (1)
the postmark so made must bear a date on or before the
last date, or the last day of the period, prescribed
for filing the document, and (2) the document must be
received by the agency, officer, or office with which
it is required to be filed not later than the time when
a document contained in an envelope or other
appropriate wrapper which is properly addressed and
mailed and sent by the same class of mail would
ordinarily be received if it were postmarked at the
same point of origin by the United States Post Office
on the last date, or the last day of the period,
prescribed for filing the document. * * *
Thus, section 7502 applies to privately metered mail if: (1) The
postmark bears a timely date, and (2) delivery occurs within the
time that it ordinarily takes for delivery of an envelope,
bearing a postmark of the U.S. Postal Service, properly mailed on
the last day prescribed for filing.
The petition in issue was mailed in an envelope bearing a
privately metered postmark with the timely date of August 20,
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Last modified: May 25, 2011