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taxpayers and, in appropriate cases, items sent by the
Government.
Taxpayers who wish to overcome this presumption
will need to provide information that shows that the
date recorded in the electronic data base is on or
before the due date. For example, a taxpayer could
obtain such information in the form of a written
confirmation produced and issued by the designated PDS
* * *.
As previously stated, respondent mailed the notice of
deficiency to petitioners on January 18, 2002. Accordingly, the
90-day period for filing a timely petition with the Court expired
on Thursday, April 18, 2002.
The petition was delivered to the Court by UPS Next Day Air
on Monday, April 22, 2002. Consistent with Notice 97-26, 1997-1
C.B. at 414, a presumption arises that the postmark date for the
petition was either Friday, April 19, 2002, or Saturday, April
20, 2002. This presumption is confirmed by the UPS tracking
detail which states that the envelope bearing the petition was
delivered to UPS on Friday, April 19, 2002. Petitioners have not
presented any documentation to the contrary. In this regard, the
Mail Boxes Etc. parcel shipping order that petitioners attached
to their Notice of Objection shows only that petitioners
delivered the petition to Mail Boxes Etc. on April 18, 2002.
Mail Boxes Etc. is not a designated PDS and was simply acting as
petitioners’ agent in this matter. As the record shows that Mail
Boxes Etc. delivered the petition to UPS on April 19, 2002, it
follows that the petition was not filed with the Court within the
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