Its primary purpose is to improve public understanding that while a postmark confirms the USPS possessed a mail piece on the date inscribed, that date does not necessarily align with the date the USPS first accepted possession of the item.
The rule clarifies that the USPS does not postmark all mail in the ordinary course of operations and that the absence of a postmark does not imply the USPS did not accept custody.
Potential Delays: Because most postmarks are applied at processing facilities, the date inscribed may be later than the date the mail piece was first accepted by the USPS.
Ensuring a Postmark on the Date of Delivery: To assure a postmark is applied on the same day a document is delivered to the USPS, individuals must utilize specific retail services.
Request a Manual Postmark: Customers may present a mail piece at a retail counter and request a "manual (local) postmark".
This postmark is applied at the time of acceptance, so the date aligns with the date the USPS took possession.
IRC §7502 specifically relies upon the postmark date applied to an envelope to determine timely filing if the document is not physically delivered to the IRS office by the due date for such document. »
