- 5 - actually deposited in the mail within the prescribed period for filing, (ii) that the delay in receipt was due to a delay in the transmission of the mail, and (iii) the cause of such delay. In the instant case, the petition was received by the Court 13 days after the last date prescribed for filing. Since the privately metered postmark on the envelope is November 5, 1996, the last date prescribed for filing, the petition will be deemed timely under the regulations if it was received within the time that mail of the same class would ordinarily be received if mailed on that date from the same point of origin. The parties agree that the point of origin for these purposes is San Jose, California. Whether a petition has been received within the normal mailing period is a factual question, and petitioners have the burden of proving that the 13-day delivery is within the normal mailing period for mail sent from San Jose, California, to Washington, D.C. Castro v. Commissioner, T.C. Memo. 1994-530. A U.S. Postal Service statistical programs coordinator in the San Jose office, called by respondent, testified that the normal delivery time from San Jose to Washington, D.C., in November 1996 was 3 days for first class mail and 5 to 7 days for third class mail. The envelope contains no markings indicating its postage class, and petitioners have offered no other evidence on this point. On this record, we find that petitioners have failed to show that the petition was received within the time that mailPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011