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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
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Last modified: May 25, 2011