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to cover the filing fee drawn on the account of Maynard
Professional Corporation.
Discussion
Section 6213(a) provides that a taxpayer has 90 days after
the mailing of the notice of deficiency (not counting Saturday,
Sunday, or a legal holiday in the District of Columbia as the
last day) to file a petition for redetermination with this Court.
In all cases, the jurisdiction of the Court depends upon the
timely filing of a petition. Rule 13(c); Levitt v. Commissioner,
97 T.C. 437, 441 (1991).
Section 7502(a)(1) provides that the date of a U.S. postmark
is deemed to be the date of delivery if the mailing requirements
of that section are met. However, in the case of privately
metered mail, section 7502 applies "only if and to the extent
provided by regulations prescribed by the Secretary." Sec.
7502(b). Delegating the rules for privately metered mail to the
regulations process reflected congressional concern that the
postmark on such mail was susceptible to manipulation.
Since it is possible to predate postmarks where
mailing machines or other devices are used,
subsection (b) provides that a postmark not made by the
United States post office shall be deemed the date of
delivery only to the extent permitted by regulations.
* * * [H. Rept. 1337, 83d Cong., 2d Sess. (1954).]
In light of this concern, the regulations promulgated under
section 7502(b) are quite exacting and provide as follows:
(b) If the postmark on the envelope or wrapper is
made other than by the United States Post Office, (1)
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Last modified: May 25, 2011