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the postmark date for purposes of section 7502.5 Notice 97-26,
1997-1 C.B. at 414, provides in pertinent part:
SPECIAL RULES FOR DETERMINING POSTMARK DATE:
Section 7502(f)(2)(C) requires a PDS to either (1)
record electronically to its data base (kept in the
regular course of its business) the date on which an
item was given to the PDS for delivery or (2) mark on
the cover of the item the date on which an item was
given to the PDS for delivery. Under � 7502(f)(1), the
date recorded or the date marked under � 7502(f)(2)(C)
is treated as the postmark date for purposes of � 7502.
This notice provides rules for determining the
date that is treated as the postmark date for purposes
of � 7502. There is one set of rules for the
designated PDSs that qualified for designation because
their “postmark date” is recorded electronically to
their data bases. There is another set of rules for
the designated PDS that qualified for designation
because its “postmark date” is marked on the cover of
an item.
For items delivered by FedEx, Notice 97-26, 1997-1 C.B. at
414, provides:
An electronically generated label is applied to
the cover of all items delivered by FedEx, including
those items that already have an airbill attached. The
date on which an item is given to FedEx for delivery is
marked on the label. There are two types of labels
(which are distinguishable from each other). One type
of label is generated and applied to an item by a FedEx
employee. The other type of label is generated (using
computer software and/or hardware provided by FedEx)
and applied to an item by a customer.
5 Although Notice 97-26, 1997-1 C.B. 413, has been modified
over the years on several occasions, it continues to provide the
special rules, as applicable to domestic service, to determine
the date that will be treated as the postmark date for purposes
of sec. 7502. See Notice 2004-83, 2004-2 C.B. 1030.
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Last modified: May 25, 2011