- 7 -
However, in a case such as this, the timely-mailing/timely-
filing rule may apply to a postmark not made by the U.S. Postal
Service to the extent provided by regulation. Sec. 7502(b).
Under section 301.7502-1(c)(1)(iii)(B)(1), Proced. & Admin.
Regs., the timely-mailing/timely-filing rule applies to non-U.S.
Postal Service postmarks if the following requirements are
satisfied:
(i) The postmark so made must bear a legible date
on or before the last date, or the last day of the
period, prescribed for filing the document or making
the payment; and
(ii) The document or payment 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 or payment contained in an envelope that is
properly addressed, 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 U.S.
Postal Service on the last date, or the last day of the
period, prescribed for filing the document or making
the payment.
In this case, the postmark on the envelope containing
petitioners’ petition was within the prescribed filing period,
and also was mailed in a properly addressed envelope. At
respondent’s behest, Stanley Wong (Mr. Wong), a delivery and
retail analyst for the New York District of the U.S. Postal
Service, credibly testified that the service standard mailing
period from Hazlet, New Jersey, to Washington, D.C., is 2 days
(the 2-day standard) for a piece of first-class mail properly
addressed and postmarked by the U.S. Postal Service. The piece
of mail at issue here was not received by the Court until May 25,
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011