Moshe Rothbard - Page 3




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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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