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similar treatment with respect to petitions delivered to the
Court by a private delivery service (PDS) designated by the
Commissioner.
The Commissioner recognizes UPS Next Day Air as a designated
PDS within the meaning of section 7502(f). See Notice 2001-62,
2001-40 I.R.B. 307. Notice 97-26, 1997-1 C.B. 413, establishes
special rules to determine the date that will be treated as the
postmark date for purposes of section 7502. Notice 97-26, 1997-1
C.B. at 414, states in pertinent part:
SPECIAL RULES FOR DETERMINING POSTMARK DATE: Section
7502(f)(2)(C) requires a PDS to either (1) record
electronically to its data base (kept in the regular
course of its business) the date on which an item was
given to the PDS for delivery or (2) mark on the cover
of the item the date on which an item was given to the
PDS for delivery. Under � 7502(f)(1), the date
recorded or the date marked under � 7502(f)(2)(C) is
treated as the postmark date for purpose of � 7502.
* * * * * * *
Airborne, DHL, and UPS
The date on which an item is given to Airborne,
DHL, or UPS is recorded electronically to the data base
of these designated PDSs. Accordingly, the date
recorded in the electronic data base of these
designated PDSs is treated as the postmark date for
purposes of � 7502.
For items that are delivered after their due
dates, there is a presumption that the postmark date is
the day that precedes the delivery date by an amount of
time that equals the amount of time it would normally
take for an item to be delivered under the terms of the
specific type of delivery service used (e.g., two days
before the actual delivery date for a two day delivery
service). This presumption applies to items sent by
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Last modified: May 25, 2011