Tuesday, April 3, 2012

Mailbox rule doesn't apply where taxpayer shows no record of mailing


Tax Preparation Services – A medical center's refund claim was dismissed by the First Circuit Court of Appeals after the taxpayer failed to show evidence that it had mailed the claim on time. The court dismissed the timely mailing as timely filing mailbox rule as inapplicable and would not allow the taxpayer to question the Internal Revenue Service on its handling of the claim when it could not prove it had mailed the claim. The court also refused to allow extrinsic evidence to prove mailing. For more information click the link- JournalofAccountancy.com (4/2). Still looking for a tax preparer to help you with this year’s tax return? As always we are available to help. Contact us today.
ABA Tax Accounting
Amare Berhie, Senior Tax Accountant
amare@abataxaccounting.com
Direct 612-282-3200
Toll free 866-936-0430
http://abatax81.blogspot.com

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