Estate of Marguerite M. Cranor, Deceased, John R. Phillips, Jr., Administrator ad Litem - Page 7

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          If a petition is filed after the expiration of the 90-day period,           
          it is nevertheless deemed to be timely filed if the date of the             
          U.S. postmark stamped on the envelope in which the petition was             
          mailed is within the time prescribed for filing, see sec.                   
          7502(a)(1), (c)(2); sec. 301.7502-1, Proced. & Admin. Regs., and            
          if the envelope containing the petition is properly addressed and           
          bears the proper postage, see sec. 7502(a)(2)(B).  Section 7502             
          also applies if the taxpayer sends the petition using a private             
          delivery service designated by the Commissioner, such as FedEx.             
          See sec. 7502(f); Notice 99-41, 1999-2 C.B. 325.                            
          B.   Analysis                                                               
               Reynolds deposited the envelope containing the petition with           
          FedEx on the 87th day after respondent mailed the notice of                 
          deficiency.  The envelope bore the correct name, address, and ZIP           
          code for this Court.  FedEx held the envelope at a FedEx office             
          rather than delivering it and later returned it to the sender.              
          Petitioner’s counsel promptly re-sent the petition with FedEx,              
          and the petition was delivered to the Court on the 101st day                
          after the notice of deficiency was sent.                                    
               1.   Petitioner’s Use of Two Envelopes                                 
               We first consider whether the “timely mailing is timely                
          filing rule” does not apply because the petition was delivered to           
          the Court in an envelope mailed after the 90th day, and not in              
          the envelope mailed on September 3.                                         
               Section 7502(a)(1) provides in pertinent part that “If any             

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