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certain circumstances, a timely mailed petition will be treated
as though it were timely filed, section 7502(b) provides that the
rule “shall apply in the case of postmarks not made by the United
States Postal Service only if and to the extent provided by
regulations prescribed by the Secretary.” It is well settled
that the timely mailing/timely filing rule of section 7502(a)
does not apply to foreign postmarks. See Pekar v. Commissioner,
113 T.C. 158, 168 (1999), and cases cited therein; see also sec.
301.7502-1(c)(1)(ii), Proced. & Admin. Regs., stating: “Section
7502 does not apply to any document which is deposited with the
mail service of any other country.”
Moreover, Congress did not provide an extended filing period
under section 6320 or 6330 when a notice of determination is
addressed to a person outside the United States. Compare section
6213(a), which provides a 150-day filing period when a notice of
deficiency is addressed to a person outside the United States.
The Tax Court is a court of limited jurisdiction, and we may
exercise our jurisdiction only to the extent expressly provided
by statute. Sec. 7442; Savage v. Commissioner, 112 T.C. 46, 48
(1999); Pen Coal Corp. v. Commissioner, 107 T.C. 249, 254-255
(1996). Simply stated, any effort to enlarge the period within
which a taxpayer outside the United States may file a petition
for review with the Court under sections 6320 and 6330 must
originate with Congress.
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Last modified: May 25, 2011