Janine Midori Fujioka and David Miura - Page 4

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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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