251.88—Filing procedures.
(1)
File a notice of appeal in accordance with § 251.90 of this subpart with the next higher line officer as identified in § 251.87.
(2)
File the notice of appeal within 45 days of the date on the notice of the written decision being appealed ( § 251.84 ); and
(b) Evidence of timely filing.
It is the responsibility of those filing an appeal to file the notice of appeal by the end of the filing period. In the event of questions, legible postmarks will be considered evidence of timely filing. Where postmarks are illegible, the Reviewing Officer shall rule on the timeliness of the notice of appeal. Untimely submissions are subject to dismissal as provided for in § 251.92(a)(2).
(c) Computation of time period for filing.
(1)
The time period for filing a notice of appeal of a decision under this subpart begins on the first day after the Deciding Officer's written notice of the decision. All other time periods applicable to this subpart also will be computed to begin on the first day following an event or action related to the appeal.
(2)
Time periods applicable to this subpart are computed using calendar days. Saturdays, Sundays, or Federal holidays are included in computing the time allowed for filing an appeal; however, when the filing period would expire on a Saturday, Sunday, or Federal holiday the filing time is extended to the end of the next Federal working day.