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Hanna, P.C. or Hanna and Associates, P.C. since
1990, I checked our computer and learned that no
stale date notices have been recorded on that
account.
Discussion
The issue for decision is whether the instant petition
was filed with the Court within 90 days after the notice of
deficiency was mailed to petitioner, as required by section
6213(a). The petition was received by the Court on May 20,
1996, 102 days after the mailing of the notice of
deficiency. The envelope in which the petition was
received bears the postmark May 7, 1996, 89 days after the
notice of deficiency was mailed to petitioner. The Court
must decide whether the petition shall be deemed to be
filed on the date of the postmark on the envelope, as
permitted in certain circumstances by section 7502. The
postmark on the envelope was not made by the U.S. Postal
Service. It was made by petitioner's private postage
meter.
If section 7502 applies, a document that is timely
mailed is treated as timely filed. In order for section
7502 to apply, the document must be mailed in accordance
with certain requirements set forth in the statute and
regulations. See sec. 7502(a)(2), (b); sec. 301.7502-1(c),
Proced. & Admin. Regs. For example, the document must be
contained in a properly addressed envelope, with sufficient
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