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postage prepaid. See sec. 301.7502-1(c)(1), Proced. &
Admin. Regs. There are additional rules regarding the
postmark on the envelope. Sec. 301.7502-1(c)(1)(iii). In
the case of a postmark made other than by the U.S. Postal
Service, section 301.7502-1(c)(1)(iii)(b), Proced. & Admin.
Regs., sets forth the following rules:
(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 post-
marked 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. However, in case the document is
received after the time when a document so
mailed and so postmarked by the United States
Post Office would ordinarily be received, such
document will be treated as having been received
at the time when a document so mailed and so
postmarked would ordinarily be received, if the
person who is required to file the document
establishes (i) that it was actually deposited in
the mail before the last collection of the mail
from the place of deposit which was postmarked
(except for the metered mail) by the United
States Post Office on or before the last date,
or the last day of the period, prescribed for
filing the document, (ii) that the delay in
receiving the document was due to a delay in the
transmission of the mail, and (iii) the cause of
such delay.
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Last modified: May 25, 2011