SECTION 2. BACKGROUND

.01 Generally, a document is considered filed when it is received. See, e.g., Emmons v. Commissioner, 92 T.C. 342, 345–47 (1989), aff’d, 898 F.2d 50 (5th Cir. 1990) (tax returns were filed on the date received because § 7502 did not apply). Section 7502 provides special rules that apply when a document is required to be filed (or a payment is required to be made) within a prescribed period or on or before a prescribed date under the authority of any provision of the internal revenue laws. These rules can apply to documents filed at offices of the Internal Revenue Service (‘‘Service’’) as well as the United States Tax Court.

.02 Section 7502(a) provides the general rule that if a document (or payment) is delivered by the United States mail after the due date in a postage prepaid, properly addressed envelope, then the date of the United States postmark is deemed to be the date of delivery (or the date of payment) if the date of the postmark is on or before the

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public hearing was held on December 6, 1996. All comments were considered during the drafting of this revenue procedure. The comments will also be considered during the drafting of permanent guidance.