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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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Last modified: May 25, 2011