IRS Revenue Ruling
2002-23

Code Sec. 7502

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26 CFR section 1.6081-1(a): Extension of time for filing returns
26 CFR section 301.7502-1: Timely mailing treated as timely filing.

This ruling sets forth the position that the Internal Revenue Service
will accept, as timely filed, a federal tax return, claim for refund,
statement, or other document required or permitted to be filed with the
Service that is mailed from and officially postmarked in a foreign country
on or before the last date prescribed for filing, including any extension
of time for filing. The ruling also sets forth the position that a federal
tax return, claim for refund, statement, or other document required or
permitted to be filed with the Service or with the United States Tax Court
given to a designated private delivery service before midnight on the last
date prescribed for filing shall be deemed timely filed pursuant to
sections 7502(a), (d)(1), and (f)(1) or the Code.


REV. RUL. 2002-23

ISSUES:

1. Whether the Internal Revenue Service ("Service") will accept as
timely filed a federal tax return, claim for refund, statement, or other
document required or permitted to be filed with the Service when it is
mailed from and officially postmarked in a foreign country on or before
the last date prescribed for filing?

2. Whether a federal tax return, claim for refund, statement, or other
document required or permitted to be filed with the Service or with the
United States Tax Court is timely filed when it is given to a designated
delivery service in a foreign country and recorded or marked as described
in section 7502(f)(2)(C) before midnight on the last date prescribed for
filing?


LAW AND ANALYSIS:

Pursuant to Rev. Rul. 80-218 (1980-2 C.B. 386), and Policy Statement
P-2-9 (July 27, 1969), the Service has accepted federal tax returns mailed
by taxpayers from foreign countries as timely filed if they bear an
official postmark dated on or before the last date prescribed for filing,
including any extension of time for such filing. If the last date for
filing falls on a Saturday, Sunday, or a legal holiday within the meaning
of section 7503, returns have been considered timely if postmarked on or
before the next succeeding day which is not a Saturday, Sunday, or a legal
holiday. This revenue ruling reaffirms the position previously announced
in Rev. Rul. 80-218 and Policy Statement P-2-9. For purposes of this
revenue ruling, the term legal holiday means a legal holiday in the
District of Columbia in the United States, or a Statewide legal holiday in
the State where the federal tax return, claim for refund or other document
is required to be filed or sent. The term does not include legal holidays
in foreign countries unless such holidays are also legal holidays in the
District of Columbia or applicable State, as described above.

In addition, pursuant to the authority granted by section 6081(a) of
the Code, which permits the Commissioner to grant a reasonable extension
of time for filing any return, declaration, statement or other document,
this revenue ruling expands the application of the timely mailing is
timely filing rules set forth in Rev. Rul. 80-218 to claims for refund,
statements or other documents required or permitted to be filed with the
Service. Accordingly, claims for refund, statements and other documents
will be treated as timely filed if the conditions described above are
satisfied. If, however, the envelope that contains a claim, statement or
other document has a timely postmark, but it is received after the time
when an envelope postmarked and mailed at that time and location would
ordinarily be received, the gender may be required to prove that it was
timely mailed.

Timely filing treatment, however, will not apply to foreign postmarked
documents filed with the United States Tax Court, such as petitions and
notices of appeal, unless given to a designated international delivery
service as discussed below. See, e.g., Sarrell v. Commissioner, 117 T.C.
122 (2001).

Section 7502(f) authorizes the Secretary to designate delivery services
satisfying the requirements of section 7502(f)(2) to deliver items
qualifying for timely mailing as timely filing treatment in the same
manner as items postmarked and deposited in the United States mail.
Returns, claims for refund, statements and other documents sent via an
international delivery service qualify for timely mailing as timely filing
treatment if the international delivery service meets the requirements of
section 7502(f)(2) and is designated under Rev. Proc. 97-19 (1997-1 C.B.
644). Accordingly, returns, claims for refund, statements and other
documents given to a designated international delivery service before
midnight on the last date prescribed for filing with the Service will be
deemed timely filed on the date the document was given to the delivery
service, as recorded electronically on its data base or marked on the
cover in which the item is to be delivered, as described in section
7502(f)(2)(C). If the last date for filing falls on a Saturday, Sunday, or
a legal holiday within the meaning of section 7503, returns, claims,
statements and other documents will be considered timely if given to a
designated international delivery service before midnight on the next
succeeding day which is not a Saturday, Sunday, or a legal holiday. Timely
filing treatment will also apply to documents filed with the United States
Tax Court, such as petitions or notices of appeal, pursuant to section
7502(d)(1).


HOLDINGS:

1. The Internal Revenue Service will accept, as timely filed, a federal
tax return, claim for refund, statement, or other document required or
permitted to be filed with the Service that is mailed from and officially
postmarked in a foreign country on or before the last date prescribed for
filing, including any extension of time for filing. If the last date for
filing falls on a Saturday, Sunday, or a legal holiday within the meaning
of section 7503, returns, claims, statements, and other documents will be
considered timely if postmarked on or before the next succeeding day which
is not a Saturday, Sunday, or a legal holiday.

2. A federal tax return, claim for refund, statement, or other document
required or permitted to be filed with the Service or with the United
States Tax Court that is given to a designated international delivery
service before midnight on the last date prescribed for filing shall be
deemed timely filed pursuant to section 7502(a), (d)(1), and (f)(1). If
the last date for filing falls on a Saturday, Sunday, or a legal holiday
within the meaning of section 7503, returns, claims, statements, and other
documents will be considered timely if given to a designated international
delivery service before midnight on the next succeeding day which is not a
Saturday, Sunday, or a legal holiday. Such returns, claims for refund,
statements, or other documents will be deemed filed on the date the
document was given to the designated delivery service, as recorded
electronically on its data base or marked on the cover in which the item
is to be delivered pursuant to section 7502(f)(2)(C).


EFFECT ON OTHER REVENUE RULINGS:

Rev. Rul. 80-218 (1980-2 C.B. 386) is superseded.


DRAFTING INFORMATION

The principal author of this revenue ruling is David A. Abernathy of
the Office of Associate Chief Counsel (Procedure and Administration),
Administrative Provisions and Judicial Practice Division. For further
information regarding this revenue ruling, contact Mr. Abernathy at (202)
622-7860 (not a toll-free call).

<<END RULING>>

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