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In this case, the envelope in which respondent mailed
petitioner’s Request to the Court bears both a postage meter
postmark and a U.S. Postal Service postmark. Consequently, we
may assume that we are required by sec. 301.7502-
1(c)(1)(iii)(B)(3), Proced. & Admin. Regs., to apply the rule of
sec. 301.7502-1(c)(1)(iii)(A), Proced. & Admin. Regs.12
Section 301.7502-1(c)(1)(iii)(A), Proced. & Admin. Regs.,
provides, in pertinent part, as follows:
(iii) Postmark.--(A) U.S. Postal Service
postmark.--If the postmark on the envelope is made by
the U.S. Postal Service, the postmark must bear a date
on or before the last date, or the last day of the
period, prescribed for filing the document or making
the payment. If the postmark does not bear a date on
or before the last date, or the last day of the period,
prescribed for filing the document or making the
payment, the document or payment is considered not to
be timely filed or paid, regardless of when the
document or payment is deposited in the mail.
Accordingly, the sender who relies upon the
applicability of section 7502 assumes the risk that the
postmark will bear a date on or before the last date,
or the last day of the period, prescribed for filing
the document or making the payment. * * * If the
postmark on the envelope is made by the U.S. Postal
11(...continued)
this paragraph (c)(1)(iii)(B) will be determined solely
by applying the rule of paragraph (c)(1)(iii)(A) of
this section.
12Even if we proceeded on the alternative assumption that a
private postmark, when accompanied by an illegible U.S. postmark,
is not disregarded, we would reach the same result, for
petitioner has offered no proof of the date on which the Internal
Revenue Service actually deposited the Request in the mail, much
less proof of the cause of a delay in transmission of the mail if
there were a timely deposit. See sec. 301.7502-1(c)(1)(iii)
(B)(2), Proced. & Admin. Regs.
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