TIMELY FILING OF MAILED CLAIMS, TAX RETURNS, OR REMITTANCES
Proprietors of distilled spirits plants and bonded
wine cellars, brewers, manufacturers
of nonbeverage products, and others concerned:
The purpose of this circular is to advise you of recent changes in
postal procedures whereby postmarks are affixed to mail at area distribu-
tion centers rather than at local post offices. We have been advised that
in some areas, returns deposited in the mail after midday were not post-
marked until the next day. This change in postmarking mail could cause
returns and other documents to be considered as untimely filed even though
they were deposited in the mail on the last day for filing.
Under the provisions of 26 CFR 301.7502-1, the sender who relies upon
a postmark as evidence of timely filing, assumes the risk that the postmark
will not bear a date on or before the last date, or the last day of the
period, prescribed for filing the return or document. If the document is
sent by United States registered mail, the date of registration of the docu-
ment is treated as the postmark date. If the document is sent by United
States certified mail and the sender's receipt is postmarked by the postal
employee to whom such document is presented, the date of the United States
postmark on such receipt is treated as the postmark date of the document.
Thus, the risk that the document will not be postmarked on the day that it
is deposited in the mail may be overcome by the use of registered mail or
certified mail, thereby avoiding possible imposition of interest and penalty
or disallowance of a claim, based on untimely filing.
Inquiries regarding this circular should refer to its number and be
addressed to your Assistant Regional Commissioner, Alcohol, Tobacco and
Firearms.
Harold A. Serr, Director
Alcohol, Tobacco and Firearms Division |