Edward C. and Margaret C. Chang - Page 4

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               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.  However, in case                  
               the document is received after the time when a document                
               so mailed and so postmarked by the United State 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 is 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. * * *  [Sec. 301.7502-1(c)(1)(iii)(b), Proced. &                
               Admin. Regs.]                                                          
          The regulations thus provide two tests under which privately                
          metered mail bearing a timely postmark received after the 90-day            
          statutory filing period will be deemed timely filed under section           
          7502(a).  The first test requires that the petition be received             
          not later than the time that mail postmarked at the same mailing            
          point by the U.S. Postal Service on the last date prescribed for            
          filing, and sent by the same class of mail, would ordinarily be             
          received.  The second test, applicable if the petition is                   
          received after the time prescribed in the preceding test,                   
          requires that the taxpayer show (i) that the petition was                   





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