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envelope falls within the prescribed period or on or before the
prescribed date.
In the case of postmarks not made by the U.S. Postal
Service, the timely mailing/timely filing rule applies “only if
and to the extent provided by regulations prescribed by the
Secretary”. Sec. 7502(b). The postmark in this case was made by
a private postage meter. Section 301.7502-1(c)(1)(iii)(b),
Proced. & Admin. Regs., provides:
If the postmark on the envelope or wrapper is made
other than by the United States Post Office, (1) the
postmark so made must bear a date on or before the last
date, or the last day of the period, prescribed for
filing the document, and (2) the document must be
received by the agency, officer, or office with which
it is required to be filed not later than the time when
a document contained in an envelope or other
appropriate wrapper which is properly addressed and
mailed and sent by the same class of mail would
ordinarily be received if it were postmarked at the
same point of origin by the United States Post Office
on the last date, or the last day of the period,
prescribed for filing the document. However, in case
the document is received after the time when a document
so mailed and so postmarked by the United States Post
Office would ordinarily be received, such document will
be treated as having been received at the time when a
document so mailed and so postmarked would ordinarily
be received, if the person who is required to file the
document establishes (i) that it was actually deposited
in the mail before the last collection of the mail from
the place of deposit which was postmarked (except for
the metered mail) by the United States Post Office on
or before the last date, or the last day of the period,
prescribed for filing the document, (ii) that the delay
in receiving the document was due to a delay in the
transmission of the mail, and (iii) the cause of such
delay. If the envelope has a postmark made by the
United States Post Office in addition to the postmark
not so made, the postmark which was not made by the
United States Post Office shall be disregarded, and
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