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B. Section 301.7502-1(c)(1)(iii)(B)(2), Proced. & Admin. Regs.
Analysis
Petitioners must establish that their petition was mailed in
compliance with three requirements for it to be deemed timely
filed under section 301.7502-1(c)(1)(iii)(B)(2), Proced. & Admin.
Regs. These requirements include: (1) The piece of mail at
issue was actually deposited in the U.S. mail in a timely
fashion; (2) the delay in receipt of the piece of mail at issue
was due to a delay in transmission; and (3) what caused the
delay. Id.
(1) Was Petitioners’ Petition Actually Deposited in the
U.S. Mail Before the Expiration of the 90-Day Period
Prescribed for Filing?
At trial, Brenda Bucco (Ms. Bucco) testified on petitioners’
behalf. Ms. Bucco is employed by petitioners’ counsel as an
office manager, a position she has held for 11 years. Ms. Bucco
testified that on March 29, 2004, she prepared petitioners’
petition to be mailed by placing it in a properly addressed
envelope, affixing the proper postage, and completing the
certified mail receipt. Ms. Bucco maintained a private postal
meter mailing log in the ordinary course of business that shows
March 29, 2004, as the date she prepared petitioners’ petition.
She further testified that on March 30, 2004, she personally
handed the piece of mail at issue to a U.S. Postal Service
employee who collected her employer’s mail from his office in
Hazlet, New Jersey.
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