Irvin Kirschenbaum - Page 6




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               Section 7502 and the regulations thereunder provide that, in           
          certain circumstances, a timely mailed petition will be treated             
          as though it were timely filed.  See sec. 7502; sec. 301.7502-              
          1(c)(1)(iii)(a), Proced. & Admin. Regs.  However, where the                 
          postmark in question is made by a private postage meter, as in              
          this case, section 301.7502-1(c)(1)(iii)(b), Proced. & Admin.               
          Regs., provides the following:                                              
               If the postmark on the envelope or wrapper is made                     
               other than by the United States Post Office, (1) the                   
               postmark so made must bear a date on or before the last                
               date, or the last day of the period, prescribed for                    
               filing the document, and (2) the document must be                      
               received by the agency, officer, or office with which                  
               it is required to be filed not later than the time when                
               a document contained in an envelope or other                           
               appropriate wrapper which is properly addressed and                    
               mailed and sent by the same class of mail would                        
               ordinarily be received if it were postmarked at the                    
               same point of origin by the United States Post Office                  
               on the last date, or the last day of the period,                       
               prescribed for filing the document.  However, in case                  
               the document is received after the time when a document                
               so mailed and so postmarked by the United States Post                  
               Office would ordinarily be received, such document will                
               be treated as having been received at the time when a                  
               document so mailed and so postmarked would ordinarily                  
               be received, if the person who is required to file the                 
               document establishes (i) that it was actually deposited                
               in the mail before the last collection of the mail from                
               the place of deposit which was postmarked (except for                  
               the metered mail) by the United States Post Office on                  
               or before the last date, or the last day of the period,                
               prescribed for filing the document, (ii) that the delay                
               in receiving the document was due to a delay in the                    
               transmission of the mail, and (iii) the cause of such                  
               delay.  * * *                                                          
               Although petitioner argues that “normal” delay in the                  
          transmission of the mail occurred, he failed to establish what              





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