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“timely mailing is timely filing” rule here. See sec. 7502(a),
(f); see also Price v. Commissioner, supra at 390, 393-394 (the
petition was timely filed where the original envelope in which it
was sent by certified mail was returned as undeliverable to the
sender, who re-sent it in a second envelope). Instead,
consistent with Price v. Commissioner, supra at 394, we find that
the September 3 envelope, deposited with FedEx within the 90-day
period, was properly addressed.
We conclude that the petition was timely sent and thus
timely filed, and respondent’s motion will be denied.
An appropriate order
will be issued.
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Last modified: May 25, 2011