- 5 - Although petitioners may have sent their petition by certified mail, this regulation does not apply here because petitioners never presented the sender's receipt to any postal employee and it was never postmarked. Cf. Brown v. Commissioner, T.C. Memo. 1982-165. In this circumstance, mailing their petition by certified mail provided petitioners no protection. Where the postmark in question is made by a private postage meter, the provisions implementing the “timely mailing/timely filing” rule are contained in section 301.7502-1(c)(1)(iii)(b), Proced. & Admin. Regs., which provides as follows: (b) 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,Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011