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(1) 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 States 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 it 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.]
In these cases, the petitions were not received within the
normal 3-day mailing time between Houston, Texas, and Washington,
D.C.. The petitions were not received until July 8, 1997, 14
days after they were purportedly mailed. Therefore, under
section 301.7502-1(c)(1)(iii)(b), Proced. & Admin. Regs.,
petitioners must establish that the petitions were actually
deposited in the mail before the last collection on June 24,
1997, that the delay in receiving the petitions was due to a
delay in the transmission of the mail, and the cause of such
delay.
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