4
Washington, D.C., is 3 days. Statistical sampling records
maintained by the Postal Service in Houston, Texas, as part of
its Origin-Destination Information System, show that during the
period June 21, 1997, through July 18, 1997, 100 percent of the
metered mail mailed from Houston, Texas, to Washington, D.C., was
delivered within 3 days of mailing. Similar statistics for
metered mail and stamped mail combined also show 100-percent
delivery within 3 days. According to the records maintained by
the Transportation & Network Division of the Houston Office of
the Postal Service, no special circumstances existed on or near
June 24, 1997, that would explain the delay in delivery of the
petitions.
Section 6213(a) provides in part that a taxpayer has 90 days
from the date that the notice of deficiency is mailed within
which to file a petition with the Court. Failure to file within
the prescribed period requires that the petition be dismissed for
lack of jurisdiction. Estate of Moffat v. Commissioner, 46 T.C.
499 (1966). Section 7502 provides that a timely mailed petition
will be treated as timely filed in certain circumstances. In the
case of an envelope bearing a postmark other than that of the
Postal Service, section 7502 applies only to the extent provided
by regulation. Sec. 7502(b).
Where, as here, the envelope bears a private postage-meter
postmark:
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Last modified: May 25, 2011