- 4 - apply those provisions of the Code and the regulations. On the record before us, we find that petitioner has failed to establish (1) that the envelope in question was actually deposited in the U.S. mail on or before December 26, 2000, the last day for timely filing a petition in the Court,2 see secs. 6213(a), 7503; (2) that the delay in the Court’s receiving the petition was due to a delay in the transmission of the U.S. mail; and (3) the cause of the delay. See sec. 301.7502-1(c)(1)(iii)(b), Proced. & Admin. Regs. On that record, we find that petitioner has failed to show that the petition was timely filed. See secs. 6213(a), 7502(b); sec. 301.7502-1(c)(1)(iii)(b), Proced. & Admin. Regs. Accordingly, we shall grant respondent’s motion. To reflect the foregoing, An appropriate order granting respondent’s motion to dismiss for lack of jurisdiction will be entered. 2Petitioner does not dispute that he was required to file a petition in the Court on or before Dec. 26, 2000, with respect to the notice that respondent issued to him for his taxable year 1997.Page: Previous 1 2 3 4
Last modified: May 25, 2011