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the date on which it was due, and that consequently it should be
treated as timely filed. We disagree.
On the instant record, Mr. Henry must comply with the
requirements of section 7502(a), the section of the Code which
permits, inter alia, a tax return that is delivered to the
Service after its due date to be treated as timely filed.
Section 7502(a) provides in pertinent part:
SEC. 7502(a). General Rule.--
(1) Date of delivery.--If any return * * * re-
quired to be filed * * * on or before a prescribed date
* * * is, after * * * such date, delivered by United
States mail to the * * * office with which such return
* * * is required to be filed * * * the date of the
United States postmark stamped on the cover in which
such return * * * is mailed shall be deemed to be the
date of delivery * * *
(2) Mailing requirements.--This subsection shall
apply only if--
(A) the postmark date falls * * * on or be-
fore the prescribed date--
(i) for the filing (including any ex-
tension granted for such filing) of the re-
turn * * * and
(B) the return * * * was, within the time
prescribed in subparagraph (A), deposited in the
mail in the United States in an envelope or other
appropriate wrapper, postage prepaid, properly ad-
dressed to the * * * office with which the return
* * * is required to be filed * * *
Even if, as petitioner testified, he timely mailed his 1994
tax return on October 16, 1995, section 7502(a) does not permit
us to treat that return as timely filed. That is because the
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