tag:blogger.com,1999:blog-6318055043707993918.post2430233321859293372..comments2024-02-20T02:12:18.090-05:00Comments on THE WANDERING TAX PRO: A WASTE OF MONEYRobert D Flachhttp://www.blogger.com/profile/06034127763662917220noreply@blogger.comBlogger4125tag:blogger.com,1999:blog-6318055043707993918.post-39090037944351679872011-04-22T15:12:48.190-04:002011-04-22T15:12:48.190-04:00Robert,
Interesting post and comments.
We have a...Robert,<br /><br />Interesting post and comments.<br /><br />We have always suggested clients use certified mail return receipt. We have had situations where the tax authorities have questioned the timeliness of the filing and have produced the green card.<br /><br />In one situation, back when the returns were mailed in, an elderly client put the check payable to the IRS in with the state return and the check payable to the state in with the IRS return. It took us about 9 months to sort this out. We produced the green cards along with a narrative of what happened to get the penalties abated.<br /><br />I hope you enjoyed your time off at the shore. <br /><br />Regards,<br /><br />Tom ScanlonThomas Scanlon, CPAhttp://www.borgidacpas.comnoreply@blogger.comtag:blogger.com,1999:blog-6318055043707993918.post-63657526841832466892011-04-21T13:05:24.194-04:002011-04-21T13:05:24.194-04:00Ed Zollars posted an excellent summary of the appl...Ed Zollars posted an excellent summary of the applicable law and case law regarding the timely filing rule (at least as of October 2005): http://edzollars.com/Timely_Filing_Materials.pdf<br /><br />After reading it, I think I'm going to go back to using certified mail (no return receipt) for any situation where the cost of being late is more than $250 or so.Anthonynoreply@blogger.comtag:blogger.com,1999:blog-6318055043707993918.post-73292744397558031342011-04-21T12:39:37.079-04:002011-04-21T12:39:37.079-04:00Yes, what Hal said. The green card creates a rebu...Yes, what Hal said. The green card creates a rebuttable presumption.<br /><br />If that guy who sent the empty envelopes to the IRS ever tried to use those green cards to claim that he mailed something on time, he might get away with it. Then again, maybe the IRS keeps records of blank envelopes that get sent to them, in which case that guy could possibly go to jail for fraud and/or perjury and/or tax evasion.<br /><br />In any case, I seem to remember a recent tax court case where a contemporaneous log was considered sufficient evidence of timely mailing. Anyone know the case I'm thinking of?<br /><br />Personally, I use the contemporaneous log method for my own returns, but recommend certified mail to my clients. For my clients the extra cost for certified mail (I don't see the advantage of the return receipt) likely justifies the extra fees it would cost should they have to take their case all the way to tax court.Anthonynoreply@blogger.comtag:blogger.com,1999:blog-6318055043707993918.post-60992826330848188572011-04-21T07:56:31.470-04:002011-04-21T07:56:31.470-04:00The US Tax Court will accept a return receipt as p...The US Tax Court will accept a return receipt as proof of timely filing. <br /><br />See Pennington T.C. Summary Opinion 2010-144, which gives furthr cites.<br /><br />http://ustaxcourt.gov/InOpHistoric/Pennington.SUM.WPD.pdf <br /><br />"Where a return is sent by registered or certified mail, the registration or certification is prima facie evidence of delivery and the date of registration or certification is deemed the postmark date. Sec. 7502(c); sec. 301.7502-1(c)(2), Proced. & Admin. Regs."<br /><br />Also see Hazel T.C. Memo. 2008-134 <br />http://ustaxcourt.gov/InOpHistoric/Hazel.TCM.WPD.pdf<br /><br />which states that a receipt would have been proof that a return was timely filed.<br /><br />"Petitioner offered no evidence to corroborate his testimony that he timely filed his return or that he was incapacitated. He did not present a certified mail receipt or copy of the return allegedly filed in 2002."Hal Leahyhttp://home.comcast.net/harhrb/noreply@blogger.com