Theodore Jones - Page 5

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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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