Reversing a district court decision, the Ninth Circuit rejected a husband and wife's argument that the common law mailbox rule
allowed them to claim a refund on an amended return the IRS said it never received.
The debtor argued that his returns should be deemed timely under the common-law "mailbox rule
29, 2017), the Tax Court ruled that a Tax Court petition mailed with a Stamps.com postage label was timely filed under the mailbox rule
. This article discusses the mailbox rule
, particularly when using private delivery services other than the United States Postal Service (USPS); provides a summary and analysis of the Pearson case; and explores possible implications for taxpayers as a result of this decision.
7502, commonly known as the "mailbox rule
," and Sec.
this same issue in the context of delayed communication--a mailbox rule
But by sending a notice by regular mail, the company is entitled to rely on the "mailbox rule
" should the other party dispute receiving that notice.
Can Del count the date of mailing--"the mailbox rule
"--as the date of filing for a delinquent tax return/refund claim?
Under the mailbox rule
, it is presumed that mail is received when it is properly addressed.
Note that the IRS does not apply the mailbox rule
to returns reporting additional tax that are mailed near the end of the limitation period--in this case, timely mailing does not equal timely filing.
The IRS takes the position, as set forth in Chief Counsel Advice (CCA) 201052003, that the mailbox rule
(timely mailing equals timely filing) of Sec.
This principle is a clear abrogation of the "mailbox rule
" but is consistent with the results in nearly all EDI model trading partner agreements that have addressed the issue.
The common law mailbox rule
would not prove Maine Medical's request was timely because the rule does not apply unless a document has been mailed in sufficient time to be received by the due date in the ordinary course of post office business.