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Commissioner, 76 T.C. 963, 967-968 (1981); Estate of McGarity v.
Commissioner, 72 T.C. 253 (1979); Sylvan v. Commissioner, 65 T.C.
548, 551 (1975); Adkison v. Commissioner, T.C. Memo. 1992-411.
Like the presence of a U.S. Postal Service postmark, the date of
May 9, 2006, on the FedEx electronically generated label is
legally conclusive, and petitioner cannot go behind that fact.
The result in this case is not changed by the label on the
FedEx envelope affixed and dated May 8, 2006, by petitioner.
Notice 97-26, 1997-1 C.B. at 414, provides as follows:
(2) If an item has a label generated and applied
by a customer, the date marked on that label is treated
as the postmark date for purposes of � 7502 if the item
is received within the normal delivery time. (Normal
delivery time is one day for FedEx Priority Overnight
and FedEx Standard Overnight, or two days for FedEx 2
Day.) If an item is not delivered within the normal
delivery time, the person required to file the document
or to make the payment must establish (a) that the item
was actually either given to, or picked up by, a FedEx
employee on or before the due date and (b) the cause of
the delay in delivery of the document or payment.
These rules are similar to the rules for United States
mail that has a postmark made other than by the United
States Postal Service. (See Treas. Reg.
� 301.7502-1(c)(1)(iii)(b).)[6]
The date on the label is May 9, 2006. The petition was
delivered the next day on May 10, 2006, within the normal time
6 This second type of label presupposes software and/or
hardware provided by FedEx to its customer. See Notice 97-26,
supra. Petitioner has not even alleged either that she was
provided with such software and/or hardware or that she prepared
the label using such software and/or hardware. In addition, and
as previously stated, the FedEx USA Airbill, which is not the
type of label specified in Notice 97-26, supra, was prepared by
hand; this fact further strengthens our conclusion that the FedEx
electronically generated label was generated and affixed by a
FedEx employee and not by petitioner.
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