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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,
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Last modified: May 25, 2011