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deficiency is mailed to file a petition in this Court for a
redetermination of the deficiency. See sec. 6213(a).
There is no dispute that respondent mailed the notice of
deficiency to petitioners at their last known address on December 2,
1999. Accordingly, the 90-day period for filing a timely petition
with the Court expired on Wednesday, March 1, 2000. See id. The
petition in this case was not filed until Wednesday, March 8, 2000.
Although the petition was not timely filed, petitioners
maintain that the petition was timely mailed to the Court on
February 28, 2000, 2 days before the expiration of the 90-day period
and 10 days before the date the petition was delivered to the Court.
In particular, petitioners offered evidence that on February 28,
2000, petitioner Michael H. Selter directed Ms. Hunt to mail the
petition to the Court. Petitioners offered circumstantial evidence
that Ms. Hunt may have placed the petition in an envelope bearing
postage from the law firm's private postage meter and may have
placed the envelope with the firm's outgoing mail for pickup by a
postal carrier in the lobby of the office building where the firm is
located.
Section 7502 provides that, in certain circumstances, a timely
mailed petition will be treated as though it were timely filed.
Where the postmark in question is made by a private postage meter,
the provisions implementing the "timely mailing/timely filing" rule
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Last modified: May 25, 2011