- 8 - Based upon the record presented, we conclude that petitioners cannot avail themselves of the timely mailing/timely filing rule set forth in section 301.7502-1(c)(1)(iii)(b), Proced. & Admin. Regs. In the first instance, the controlling regulation contemplates that the timely mailing/timely filing rule may be invoked where the petition is delivered to the Court in an envelope or wrapper that contains a timely private postage meter postmark. The envelope bearing the petition arrived at the Court without any postmark indicating the date that it was mailed to the Court. Although we will allow extrinsic evidence to prove the date of mailing where an envelope lacks a postmark, see Sylvan v. Commissioner, 65 T.C. 548, 553-555 (1975), there is absolutely no indication that any type of postage was ever affixed to the envelope. See section 7502(a)(2), regarding mailing requirements, specifically including the requirement that postage be prepaid. We are not persuaded by petitioners' circumstantial evidence that a timely private postage meter label was properly applied to the envelope. Even assuming for the sake of argument that petitioners have proven that the envelope bearing the petition was placed in the mail with a timely private postage meter postmark of February 28, 2000, section 301.7502-1(c)(1)(iii)(b), Proced. & Admin. Regs., further requires that the petition be delivered to the Court within the ordinary mailing time for that class of mail. We accept Ms. Vaughan's testimony that the ordinary delivery time for an itemPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011