The Postmark Rule, Alternative Delivery Services, and Substantiating Marks

(1) Generally, a document is considered filed when it is delivered to the Board. If, however, a document is delivered to the Board by United States mail after the statutory due date in a properly addressed envelope, then the date of the United States postmark is deemed to be the date of delivery if the date of the United States postmark is on or before the due date (“postmark rule”). For purposes of a document delivered to the Board by United States mail, the Board also will recognize the following substantiating marks in applying the postmark rule: (a) Registered Mail: The date affixed by the United States Post Office as the date of registration is treated as the postmark date for purposes of the postmark rule. (b) Certified Mail: The date of the United States postmark on the sender’s United States Post Office receipt is treated as the postmark date for purposes of the postmark rule. (c) Certificate of Mailing: The date affixed by the United States Post Office on a Certificate of Mailing is treated as the postmark date for purposes of the postmark rule. (2) Pursuant to the authority granted by M.G.L. c. 58A, § 7, M.G.L. c. 59, § 64, and M.G.L. c. 62C, § 39, the Board permits delivery by all private delivery services recognized by the Internal Revenue Service at the time of filing a document with the Board (“alternative delivery service”). Only a substantiating mark produced or affixed by the alternative delivery service, and not by the party relying on the mark, will be treated as valid for purposes of the postmark rule. (3) The Board may determine, on a case-by-case basis, whether any other private delivery service qualifies as an alternative delivery service for purposes of applying the postmark rule. The Board will consider the criteria enumerated in Internal Revenue Code § 7502(f)(2) in making this determination. In the event that a United States postmark or other authorized substantiating mark is illegible or missing when delivered to the Board, the Board may make such inferences concerning the United States postmark or other authorized substantiating mark as are consistent with the purposes of the foregoing statutes and this Rule.