Tax Blog

Understanding IRS Tax Filing

Navigating the labyrinthine rules of tax filing is a challenge, with postal delivery methods and timing often causing headaches. Through time, legal precedents have emerged, defining what is considered acceptable proof of tax filing when the Internal Revenue Service (IRS) disputes physical delivery.

A pivotal case in this regard is the recent verdict by the Fourth Circuit Court of Appeals in the Pond v. United States scenario. This case offers valuable insights into how taxpayers can furnish evidence of filing when the IRS contests the physical delivery.

The Taxpayer’s Plight: Stephen Pond’s Scenario

Stephen Pond, the taxpayer at the center of this case, submitted two separate refund claims for the tax years 2012 and 2013, packed together in one envelope. The IRS acknowledged receipt of the 2012 claim, leading to a refund issued for that year. However, for the 2013 claim, the IRS claimed non-receipt, leading to its denial on the grounds of an expired refund claim period.

Taking the Legal Route: Federal District Court

In response to this denial, Pond took the issue to the US federal district court. However, the court dismissed his claim, citing insufficient facts to establish its jurisdiction over the matter. Simply put, Pond’s filings failed to prove he filed his 2013 claim within the stipulated time frame, a prerequisite for the court’s jurisdiction.

Navigating Legal Loopholes: The Role of IRC Sections

Under the Internal Revenue Code (IRC) Section 7502(a), if a mailing sent via US Mail is postmarked before the deadline, it’s considered timely. IRC Section 7502(c) presumes the delivery if sent via USPS registered or certified mail. However, since Pond sent his claims via USPS first-class mail, he couldn’t benefit from these presumptions. Additionally, the Fourth Circuit ruled that Pond couldn’t resort to federal common law principles, as IRC Section 7502 overruled them. Consequently, Pond needed to demonstrate physical delivery of his 2013 refund claim, beyond just the postmark.

Making the Case: Establishing Physical Delivery

Nevertheless, Pond was allowed to present evidence to establish physical delivery. The Fourth Circuit pointed out three key facts that could help build a solid case: the presence of a postmark on the envelope, Pond’s assertion that the claims for both years were sent together, and an IRS letter citing a receipt date for the claim a day before the postmark date. These pieces of evidence were deemed sufficient to state a claim, leading to a reversal of the dismissal order.

Key Lessons from the Pond Case

The Pond case is instrumental in emphasizing that taxpayers can, under challenging circumstances, establish physical delivery through supportive evidence. More importantly, it underscores the need for adhering to best practices when submitting time-sensitive documents to the IRS. Taxpayers and their representatives should utilize USPS-certified or registered mail or a recognized private delivery service, keeping copies of mailing dates for reference. Additionally, to circumvent IRS processing errors, sending separate documents in individual envelopes is a prudent approach. As illustrated by Pond’s experience, the additional postage expense is well worth the peace of mind it brings.

If you need help with your tax issue, contact The Tax Defenders TODAY for a free attorney consultation. 312-345-5440.

What kind of envelope should I mail my tax return in?

When mailing your tax return, it’s recommended to use an envelope large enough to fit the tax return without folding it. This would typically be a 9″x12″ envelope. Additionally, the envelope should be sturdy enough to protect your documents from any damage during the mailing process.

Here are some additional tips to ensure safe delivery:

  1. Avoid Regular Envelopes: Regular letter-sized envelopes are usually not large enough to hold tax forms without folding, and the folds could potentially cause problems with automatic sorting machines in post offices.
  2. Ensure Proper Addressing: Write the IRS address legibly on the front of the envelope and your return address in the upper left corner. Make sure the address is visible and not smudged or faded.
  3. Include Necessary Documents: Make sure all necessary documents are enclosed in the envelope. This usually includes your filled out tax return form, W-2s, and any additional supporting documents or schedules.
  4. Use Proper Postage: Calculate the weight of your documents and use the appropriate amount of postage. Postage is based on weight, so it’s important to ensure that you’ve attached enough. You can have your envelope weighed at the post office to determine the exact postage.
  5. Consider Certified Mail: When sending important documents such as a tax return, consider sending them via certified mail with the United States Postal Service (USPS). This provides you with a receipt and allows you to track the delivery of your return. The IRS considers a tax return timely filed if it is correctly addressed and postmarked on or before the due date.
  6. Record the Mailing: Keep a copy of your filled-out tax forms and the receipt from the post office for your records.

Remember that sending your tax return via mail can take longer than e-filing and may delay any refunds. If you are comfortable doing so, consider e-filing your tax return as it is generally faster, more secure, and more reliable.

Can I file my tax return by mail?

Yes, you can certainly file your tax return by mail. To do so, you’ll need to complete your federal and/or state tax return forms, print them out, and send them to the appropriate IRS or state tax agency address.

What is the mailing address for IRS tax returns?

The IRS has several mailing addresses and the correct one for your tax return depends on your state of residence and whether you’re including a payment with your return. To find the most up-to-date information, go to the IRS website and look for “Where to File Paper Tax Returns With or Without a Payment.”

However, it’s always a good idea to check the IRS’s official website for the most current information, as mailing addresses can change.

Also remember, if you are sending a payment along with your return, you should make the check or money order payable to the “United States Treasury.”

Lastly, consider sending your return by certified mail so you have proof of mailing. This could be useful if there are any questions about whether your return was submitted on time.

How do I send a file to the IRS?

When you need to send a file to the IRS, there are certain steps to follow. Begin by determining the right IRS recipient; official IRS email addresses follow the format of ’[email protected]’. It’s crucial to electronically sign your documents, when necessary. Make sure to enhance the security of your documents by encrypting any attachments and shielding them with robust passwords. Once done, reach out to your respective IRS employee via a phone call and provide them with the password to the encrypted file.

How do I know if the IRS received my tax return?

To see if the IRS has received your tax return, use the ‘Where’s My Refund?’ tool available on the website or through the IRS2Go mobile application. These platforms remain the most reliable avenues for tracking your refund status. Upon entering your Social Security number, filing status, and exact refund amount from your tax return, you’ll receive real-time updates about the receipt of your return, its processing status, and the expected refund date.