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(i) for the filing (including any
extension granted for such filing) of the
return, claim, statement, or other document,
* * *
(ii) * * * and
(B) the return, claim, statement, or other
document * * * was, within the time prescribed in
subparagraph (A), deposited in the mail in the
United States in an envelope or other appropriate
wrapper, postage prepaid, properly addressed to
the agency, officer, or office with which the
return, claim, statement, or other document is
required to be filed * * *
To determine whether section 7502 applies to petitioner’s
motion for leave, we must ascertain whether the time between when
the Court enters a decision and when that decision becomes final
creates a “prescribed period” for filing a motion for leave
within the meaning of section 7502.
IV. Manchester Group
This Court has only once before examined the issue of
whether section 7502 applies to a motion for leave to file a
motion to vacate that was mailed and postmarked before, but
received by the Court after, the date on which the decision would
have otherwise become final. See Manchester Group v.
Commissioner, T.C. Memo. 1994-604, revd. 113 F.3d 1087 (9th Cir.
1997). In Manchester Group, we held that the period within which
a party may file a motion for leave is not a “prescribed period”
and that “because section 7502 applies only to those documents
required to be filed in the Tax Court within a prescribed period
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Last modified: May 25, 2011