Magazine article The CPA Journal

Registered Mail Still Best

Magazine article The CPA Journal

Registered Mail Still Best

Article excerpt

Some practitioners go to the trouble of obtaining a "proof of mailing" from the post office when mailing important matters to the IRS. Other practitioners insist on registered mail. Who's most correct? It depends on what circuit the taxpayer lives in. The Second and Sixth Circuits would require registered mail to establish delivery to the IRS. The Eighth and Ninth would not. The importance of the difference is emphasized by a recent Sixth Circuit case, in which the court reaffirmed its rejection of the common law "mailbox rule."

The court held that the mailbox rule is overridden by I.R.C. sec. 7502. Under the mailbox rule, proof of mailing of a properly addressed communication bearing proper postage raises a rebuttable presumption that the communication was received in due course. Section 7502, on the other hand, says that a communication mailed on or before a filing date and delivered after the date will be deemed timely filed if it bears a postmark not later than the filing date. Section 7502 goes on to state that registered mail that is registered on or before the filing date is prima facie evidence of delivery to the IRS. …

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