- 7 - constituted “normal” delay in his case and the cause of such delay. Petitioner’s belief that error in the transmission of mail caused the petition to arrive on the 100th day--13 days after the petition was allegedly mailed-–is unfounded. He is essentially claiming, on the basis of “chance”, and without evidentiary support, that compounded human errors, including mail lodged in mail boxes or drop slots and accidental mailing to Washington State, may have delayed the receipt of his petition by this Court by 10 days beyond its ordinary delivery time. Petitioner’s argument, without corroboration, is mere conjecture and does not meet the criteria established in section 7502 and its regulations. See sec. 301.7502-1(c)(1)(iii)(b), Proced. & Admin. Regs. In the alternative, Mr. Rosenberg argues that because he did not know that the date could be altered on the T-1000 or how to alter the date on the T-1000 at the time of the mailing, then he could not have altered the postage date on the envelope of the petition; thus, “it was as good as a date stamp at the U.S. Post Office or by certified mail.” This argument has no basis in the law. The regulations state the specific criteria that must be met if a taxpayer does not use a U.S. Postal Service postmark, and instead chooses to use a private postage meter postmark to mail and file time-sensitive documents with the Court.Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011