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are contained in section 301.7502-1(c)(1)(iii)(b), Proced. & Admin.
Regs., which provides as follows:
(b) If the postmark on the envelope or wrapper is
made other than by the United States Post Office, (1) the
postmark so made must bear a date on or before the last
date, or the last day of the period, prescribed for filing
the document, and (2) the document must be 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. However, in case the document is
received after the time when a document so mailed and so
postmarked by the United States Post Office would
ordinarily be received, such document will be treated as
having been received at the time when a document so mailed
and so postmarked would ordinarily be received, if the
person who is required to file the document establishes
(i) that it was actually deposited in the mail before the
last collection of the mail from the place of deposit
which was postmarked (except for the metered mail) by the
United States Post Office on or before the last date, or
the last day of the period, prescribed for filing the
document, (ii) that the delay in receiving the document
was due to a delay in the transmission of the mail, and
(iii) the cause of such delay. If the envelope has a
postmark made by the United States Post Office in addition
to the postmark not so made, the postmark which was not
made by the United States Post Office shall be
disregarded, and whether the envelope was mailed in
accordance with this subdivision shall be determined
solely by applying the rule of (a) of this subdivision.
[Emphasis added.]
The validity of this regulation has been upheld. See Lindemood v.
Commissioner, 566 F.2d 646, 649 (9th Cir. 1977), affg. T.C. Memo.
1975-195; Fishman v. Commissioner, 420 F.2d 491, 492 (2d Cir. 1970),
affg. 51 T.C. 869 (1969).
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Last modified: May 25, 2011