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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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Last modified: May 25, 2011