Comments on: The IRS Mailbox Rule http://www.pappasontaxes.com/index.php/2009/09/15/the-irs-mailbox-rule/ Pappas on Taxation Thu, 09 Feb 2012 04:09:25 +0000 hourly 1 http://wordpress.org/?v=3.3.1 By: Peter http://www.pappasontaxes.com/index.php/2009/09/15/the-irs-mailbox-rule/comment-page-1/#comment-11165 Peter Tue, 13 Sep 2011 13:59:42 +0000 http://blog.pappastax.com/?p=9707#comment-11165 Ruth, That doesn't sound right to me. How much was the refund? Ruth,

That doesn’t sound right to me. How much was the refund?

]]> By: Ruth http://www.pappasontaxes.com/index.php/2009/09/15/the-irs-mailbox-rule/comment-page-1/#comment-11150 Ruth Mon, 12 Sep 2011 23:45:57 +0000 http://blog.pappastax.com/?p=9707#comment-11150 I was informed in August 2011 by a worker in the IRS tax law department that regarding individual income tax returns, the mailbox rule applied only to the original due date of the return. I had postmarked my return exactly three years late (April 15 three years subsequent to the original due date), expecting to receive the refund due me (the statute of limitations on the refund is three years). Since the return was not received until after April 15, and therefore more than three years after the original due date, my refund was denied. The worker in the tax law department told me the application of the mailbox rule only to the original due date was the reason. When I asked for a citation, she replied that she had often tried to get a citation from the people she goes to for more difficult rulings, but they never provided one -- only the information that the mailbox rule did not apply to any due date but that of the original return. Do you have any further information on this advice? I was informed in August 2011 by a worker in the IRS tax law department that regarding individual income tax returns, the mailbox rule applied only to the original due date of the return. I had postmarked my return exactly three years late (April 15 three years subsequent to the original due date), expecting to receive the refund due me (the statute of limitations on the refund is three years). Since the return was not received until after April 15, and therefore more than three years after the original due date, my refund was denied. The worker in the tax law department told me the application of the mailbox rule only to the original due date was the reason. When I asked for a citation, she replied that she had often tried to get a citation from the people she goes to for more difficult rulings, but they never provided one — only the information that the mailbox rule did not apply to any due date but that of the original return.

Do you have any further information on this advice?

]]> By: Natasha http://www.pappasontaxes.com/index.php/2009/09/15/the-irs-mailbox-rule/comment-page-1/#comment-6056 Natasha Wed, 23 Jun 2010 22:13:27 +0000 http://blog.pappastax.com/?p=9707#comment-6056 Thanks for this posting. First google hit, just the info I wanted - the cite to the code. Thanks for this posting. First google hit, just the info I wanted – the cite to the code.

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