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(and commencement of the 90-day period). Traxler v.
Commissioner, 61 T.C. 97, 100 (1973), modified 63 T.C. 534
(1975). Here, the envelope contains no postmark, and the date on
the certified mail receipt is August 14, 2006. We accordingly
conclude that the notice was mailed on August 14, 2006, for the
purpose of applying section 6213(a).
The 90th day following the date of mailing was Sunday,
November 12, 2006. Section 6213(a) provides that a Sunday is not
counted as the last day of the period. Consequently, the last
day for filing a timely petition in this case was Monday,
November 13, 2006. (The November 13, 2006 deadline was also
stated on the face of the notice of deficiency, pursuant to
section 3463(a) of the Internal Revenue Service Restructuring and
Reform Act of 1998, Pub. L. 105-206, 112 Stat. 767.)
The petition in this case was received by the Court on
November 15, 2006. However, a petition that is delivered to the
Court after the expiration of the period provided by section
6213(a) shall be deemed timely if it bears a timely USPS
postmark. Sec. 7502(a). Section 7502(f) provides that the
petition may similarly be deemed timely when the taxpayer uses a
"designated delivery service" rather than the USPS. The
Commissioner has designated the private delivery service used by
petitioner, FedEx Standard Overnight, as such a service for the
purpose of section 7502. Notice 2004-83, 2004-2 C.B. 1030. In
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