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holiday season, that increase has been slight in recent years.
That is because many people have not been using the Postal
Service for regular mail, and, due to the increase by the Postal
Service in the price of postage, people have not been mailing
many Christmas cards. In order to accommodate the slight in-
crease in the number of pieces of mail during the Christmas
holiday season, the Postal Service has not permitted its person-
nel to take vacations during the month of December. Even if
there had been a delay in recent years in the delivery of mail
postmarked by the Postal Service during the Christmas holiday
season, it would not have been very likely that any such delay
would have been as long as 13 days.
Petitioner does not dispute, and we find on the record
before us, (1) that the postmark on the envelope in question was
not a postmark made by the Postal Service, (2) that section
7502(b)1 and the regulations thereunder pertaining to postmarks
not made by the Postal Service apply in the instant case, and
(3) that he does not satisfy that section and those regulations.
Instead, petitioner asks the Court to disregard section 7502(b)
and the regulations thereunder in determining whether the peti-
tion is to be treated as timely filed under section 7502(a). We
reject that request. On the instant record, we are required to
1All section references are to sections of the Internal
Revenue Code (Code) in effect at all relevant times.
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Last modified: May 25, 2011