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The date that will be treated as the postmark date
for purposes of � 7502 is determined under the
following rules:
(1) If an item has a label generated and
applied by a FedEx employee, the date marked on
that label is treated as the postmark date for
purposes of � 7502, regardless of whether the item
also has a label generated and applied by the
customer.
Petitioner contends that, by virtue of section 7502(f), her
petition should be treated as having been timely filed on the
basis of the fact that she gave it to a hotel desk clerk on
Monday, May 8, 2006, for pickup by FedEx later that day and
further because she was told by a hotel desk clerk at the end of
the day that the hotel’s “pickup box” was empty. We disagree.
The date of May 9, 2006, appearing on the FedEx electronically
generated label, which appears to have been generated and applied
by a FedEx employee, is treated as the postmark date for purposes
of section 7502. See sec. 7502(f)(2)(C); see also Notice 97-26,
supra.
The circumstances here are analogous to cases in which the
U.S. Postal Service postmark is dated beyond the last date for
filing a petition. In those cases, this and other courts have
consistently held for many years that the taxpayer is precluded
from introducing extrinsic evidence to show that the petition may
have been deposited into the mail before the last date for its
timely filing. E.g., Shipley v. Commissioner, 572 F.2d 212, 214
(9th Cir. 1977), affg. T.C. Memo. 1976-383; Malekzad v.
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Last modified: May 25, 2011