- 9 -
leave was postmarked on June 8, 2006, 87 days after the Court
entered its order of dismissal. Accordingly, we would have
jurisdiction to consider the merits of petitioner’s motion for
leave only if it were deemed to have been filed on the date it
was mailed, which was within the 90–day appeal period. If we
grant petitioner’s motion for leave, then petitioner’s motion to
vacate would also have to be deemed timely filed within that 90-
day period in order to terminate the running of time for appeal
pursuant to rule 13(a) of the Federal Rules of Appellate
Procedure.
III. Section 7502
Section 7502(a), the so-called timely-mailing/timely-filing
rule, provides, in relevant part:
SEC. 7502(a). General Rule.--
(1) Date of delivery.–-If any return, claim,
statement, or other document required to be filed * * *
within a prescribed period or on or before a prescribed
date under authority of any provision of the internal
revenue laws is, after such period or such date,
delivered by United States mail to the agency, officer,
or office with which such return, claim, statement, or
other document is required to be filed, * * * the date
of the United States postmark stamped on the cover in
which such return, claim, statement, or other document
* * * is mailed shall be deemed to be the date of
delivery * * *
(2) Mailing requirements.--This subsection shall
apply only if--
(A) the postmark date falls within the
prescribed period or on or before the
prescribed date--
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011