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taxpayer outside the United States, after a notice of deficiency
is mailed. Here, petitioners’ petition was received by the Court
on May 25, 2004. Because the notice of deficiency was not
addressed to persons outside of the United States, petitioners’
petition was filed well after the 90-day period provided in
section 6213(a), which had expired on April 5, 2004.
Nevertheless, a petition received and filed by the Court after
the expiration of the 90-day period may be deemed timely filed if
it was mailed in conformity with the precepts set forth in
section 7502 and the regulations promulgated thereunder.
Section 7502 and the regulations prescribed thereunder
contain the requirements for treating any document as timely
filed when it was timely mailed (the timely-mailing/timely-filing
rule). The general rule provides that the date of a U.S. Postal
Service postmark is deemed to be the delivery date. Sec.
7502(a). For this general rule to apply, however, a taxpayer
must have mailed the document at issue in a properly addressed
envelope, postage prepaid, and postmarked by the U.S. Postal
Service within the prescribed period or on or before the
prescribed date for the filing, including any extensions granted
for filing. See id.; sec. 301.7502-1(c)(1)(i), (ii), and (iii),
Proced. & Admin. Regs. In this case, the piece of mail at issue
bears a private postage meter stamp; thus, section 7502(a) is not
applicable.
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Last modified: May 25, 2011