- 4 -
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
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011