Joanne C. Austin - Page 6

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          petition was mailed is within the time prescribed for filing.               
          Sec. 7502(a); sec. 301.7502-1, Proced. & Admin. Regs.                       
               Petitioner did not use the U.S. Postal Service to send her             
          petition to the Court.  Nevertheless, petitioner contends that              
          sending her petition by FedEx qualifies as timely mailing.                  
               Section 7502(f)(1) provides as follows:                                
               SEC. 7502(f).  Treatment of Private Delivery Services.--               
                    (1)  In general.--Any reference in this section to the            
               United States mail shall be treated as including a reference           
               to any designated delivery service, and any reference in               
               this section to a postmark by the United States Postal                 
               Service shall be treated as including a reference to any               
               date recorded or marked as described in paragraph (2)(C) by            
               any designated delivery service.                                       
          Paragraph (2)(C) of section 7502(f) requires that a designated              
          delivery service “[record] electronically to its data base, kept            
          in the regular course of its business, or marks on the cover in             
          which any item referred to in this section is to be delivered,              
          the date on which such item was given to such trade or business             
          for delivery”.                                                              
               In Notice 2004-83, 2004-2 C.B. 1030, the Commissioner                  
          designated (inter alia) FedEx Priority Overnight delivery service           
          as a private delivery service (PDS).  However, respondent                   
          contends that the postmark date for purposes of section 7502 is             
          May 9, 2006, which would make the petition 1 day late and would             
          necessitate the granting of respondent’s motion to dismiss.                 
               Notice 97-26, 1997-1 C.B. 413, establishes special rules for           
          deliveries by a PDS to determine the date that will be treated as           




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