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* * * document required to be filed * * * on or before a
prescribed date * * * is, after * * * such date, delivered * * *
to the agency * * *, the date of the United States postmark
stamped on the cover in which such return * * * or other document
* * * is mailed shall be deemed to be the date of delivery”.
Section 7502(a) requires that the envelope containing the
petition be timely mailed to the Court. Petitioner met this
requirement because Reynolds timely sent the petition on
September 3. Section 7502(a) provides that “the date of the
United States postmark stamped on the cover in which such return
* * * or other document * * * is mailed” (emphasis added) shall
be the date considered for purposes of the “timely mailing is
timely filing” rule. Section 7502(a) does not provide that the
date of the U.S. postmark stamped on the cover in which the
return or other document is received controls. Thus, section
7502(a) does not require that the qualifying envelope (i.e., the
envelope which was timely mailed, properly addressed, and bore
the proper postage) be the envelope in which the petition is
received; nor does section 7502(a) bar application of the “timely
mailing is timely filing” rule if a petition contained in a
properly addressed envelope (that otherwise meets the above
requirements) is returned to, and remailed by, the taxpayer.
The petition in the instant case was mailed in two
envelopes: One on September 3 and one on September 16. It is
clear that, for purposes of section 7502(a), the envelope in
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Last modified: May 25, 2011