- 9 - mailed from one location in Washington, D.C., to another location in Washington, D.C., is 1 to 2 days. The petition in this case was delivered to the Court 10 days after it was allegedly mailed and 8 days after the expiration of the 90-day filing period. It follows that the petition was not delivered to the Court within the ordinary mailing time. Where a petition is mailed to the Court in an envelope bearing a private postage meter postmark, but the petition is not delivered to the Court within the ordinary mailing time for that class of mail, a taxpayer seeking to rely on the timely mailing/timely filing rule must establish that the petition was actually deposited in the mail before the expiration of the 90-day period, that the delay in receiving the petition was due to a delay in the transmission of the mail, and the cause of the delay. Petitioners have not offered persuasive proof with respect to the date that the petition was actually placed in the mail. We have nothing but Ms. Hunt's conflicting declarations regarding her handling of the petition. At best, we are left to speculate that the envelope bearing the petition was left in the lobby of Mr. Selter's office building on or about February 28, 2000, for pickup by a postal carrier. Moreover, there is no evidence in the record demonstrating that the delay in the delivery of the petition to the Court was due to a delay in thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011