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offered circumstantial evidence that Mr. Williams delivered the
petition to the contract postal unit at Impressive Greetings late
in the afternoon on April 5, 2000.
Section 7502 provides that, under certain circumstances, a
timely-mailed petition will be treated as though it were timely
filed. Section 7502(a) states in pertinent part:
SEC. 7502(a). General Rule.–-
(1) Date Of Delivery.–-If any return, claim,
statement, or other document required to be filed,
* * * within a prescribed period or on or before a
prescribed date under authority of any provision of the
internal revenue laws is, after such period or such
date, delivered by United States mail to the agency,
officer, or office with which such return, claim,
statement, or other document is required to be filed,
* * * the date of the United States postmark stamped on
the cover in which such return, claim, statement, or
other document, or payment, is mailed shall be deemed
to be the date of delivery or the date of payment, as
the case may be.
In sum, section 7502(a) provides that if a petition is delivered
to the Court by the U.S. Postal Service, then the date of the
postmark stamped on the envelope bearing the petition shall be
deemed the date of delivery.2 See sec. 301.7502-1(c)(1)(iii)(a),
Proced. & Admin. Regs., which provides, in part, that “If the
postmark does not bear a date on or before the last date, or the
last day of the period, prescribed for filing the document, the
2 Sec. 7502(c) provides an additional safeharbor where a
taxpayer mails his petition to Court using certified or
registered mail. Because Mr. Williams concedes that he did not
use certified or registered mail in this case, we need not
consider sec. 7502(c).
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Last modified: May 25, 2011