In discussing expiration dates to the 90 day notice I rediscovered an interesting fact this morning about the difference between a post mark date and a delivery date worth researching and posting.
Generally speaking when sending in packages to the Internal Revenue Service, United States Treasury Department or United States Tax Court using a for hire courier other than the United States Postal Service, the actual delivery date recorded by the courier is used to determine if your package was timely received. Whereas if the package was sent United States Mail it is the post mark date that is used to determine if the package was timely received.
Under §7502(a) when a petition is received after the 90-day period, it will be deemed timely if the date of the U.S. Postal Service postmark on the package is stamped within the required period of time.
On the other hand, paragraph (2)(C) of §7502(f) requires that a designated delivery service “[record] electronically to its data base, kept in the regular course of its business, or mark 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.”
So the lesson learned here I think is that if you use a means of filing other than the United States Postal Service, it is the delivery date recorded by the delivery service that determines whether your petition is timely filed, NOT necessarily the date the package was given to the courier. If there is a question as statutory expiration date and you think it is today, get your package post marked by US Mail today.