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on or before the date on which it is required to be filed, and if
the date of the United States postmark on the envelope containing
the petition is on or before the date on which the petition is
required to be filed, the date of such postmark is deemed to be
the date of filing. Rules concerning the application of this
exception where the mailing is through a private designated
delivery service are set forth in section 7502(f).1
In this case, the petition was received by this Court on
January 4, 1999, which date is beyond the 90-day period for
filing a timely petition with this Court. Petitioners contend
that the private postmark affixed by the Mail Pouch demonstrates
that they timely mailed the petition on April 23, 1998, and
therefore are deemed to have timely filed the petition under
section 7502.
In the case of postmarks not made by the U.S. Postal Service
or by a designated delivery service, section 7502 is applicable
only if and to the extent provided by regulations prescribed by
the Secretary. See sec. 7502(b). The regulations provide that
1 We also note that sec. 7502(f)(1) provides that "any
reference in this section to a postmark by the United States
Postal Service shall be treated as including a reference to any
date recorded or marked * * * by any designated delivery
service." The term "designated delivery service" means any
delivery service provided by a trade or business if such service
is designated by the Secretary. Sec. 7502(f)(2). However, the
private service used by petitioners has not been designated by
the Secretary as a "designated delivery service". See I.R.S.
Notice 97-50, 1997-2 C.B. 305; Notice 98-47, 1998-37 IRB 8.
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