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within 90 days, then it is untimely, and we have no jurisdiction
to redetermine the deficiency. Sec. 6213(a). Section 7502(a)
provides an exception to the rule of section 6213(a) in that, if
the petition is deposited in the mail in the United States in a
properly addressed envelope on or before the date on which it is
required to be filed, and if the date of the U.S. 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. However, if the
envelope bears a postmark other than that of the U.S. Postal
Service, section 7502 applies only to the extent provided by
regulations. Sec. 7502(b). (Rules concerning the application of
section 7502 where mailing is through a private delivery service
are set forth in section 7502(f), but such services were not used
in this case.)
The regulations provide that privately metered mail showing
a date within the 90-day period is considered timely filed if it
is:
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.
Sec. 301.7502-1(c)(1)(iii)(b), Proced. & Admin. Regs. We refer
to that time period as the normal delivery time for mail
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