John L. Bobbs - Page 10

                                       - 10 -                                         
          ascertain whether the mailing was postmarked within the                     
          applicable 90-day period.                                                   
               If the postmark is made by the U.S. Postal Service and is              
          illegible, the person who is required to file the document bears            
          the burden of proving the date the postmark was made.  Sec.                 
          301.7502-1(c)(1)(iii)(A), Proced. & Admin. Regs.  If the postmark           
          is made other than by the U.S. Postal Service and the document is           
          delivered to the Court untimely, then the postmark must bear a              
          legible date on or before the last day of the filing period, and            
          the document must have been received at or before the time when             
          the same class of mail would ordinarily be received if postmarked           
          from the same point of origin on the last day of the period                 
          prescribed for filing.  Sec. 301.7502-1(c)(1)(iii)(B)(1), Proced.           
          & Admin. Regs.  If a mailing bears both a U.S. Postal Service               
          postmark and a postmark made other than by the U.S. Postal                  
          Service, the postmark that is not a U.S. Postal Service postmark            
          is disregarded in applying the regulations regarding timely                 
          mailing and filing.  Sec. 301.7502-1(c)(1)(iii)(B)(3), Proced. &            
          Admin. Regs.11                                                              

               11Sec. 301.7502-1(c)(1)(iii)(B)(3), Proced. & Admin. Regs.,            
          provides as follows:                                                        
                    (3) U.S. and non-U.S. postmarks.--If the envelope                 
               has a postmark made by the U.S. Postal Service in                      
               addition to a postmark not so made, the postmark that                  
               was not made by the U.S. Postal Service is disregarded,                
               and whether the envelope was mailed in accordance with                 
                                                             (continued...)           




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  Next

Last modified: May 25, 2011