Proof of Filing Your Taxes

Posted on July 09, 2014

Did you timely file your tax return?

Does the IRS think that you filed your tax return late and, as a result, has assessed penalties against you?

Do you possess written proof that you filed your tax return on time? If not, you may be out of luck.

In a recent Tax Court case, the IRS took the position that a taxpayer failed to timely file her tax return and assessed penalties against her. The taxpayer testified that she timely filed her tax return for the year in issue and provided a U.S. Postal receipt showing that an unspecified document was delivered to the IRS in Philadelphia, Pennsylvania. The Tax Court ruled in favor of the IRS because the taxpayer did not possess sufficient proof that she timely filed her tax return with the IRS. The U.S. Postal receipt was dated in March of the year in issue, the taxpayer had filed an extension of time to file her tax return in April of the year in issue and the tax return should have been filed with the IRS in Kansas City, Missouri, not Pennsylvania. For these reasons, the Tax Court held in favor of the IRS.

If you mail anything to the IRS, we strongly urge you to do so via certified mail, return receipt requested. In this fashion, you can demonstrate that your tax return was timely filed with the IRS.

Do you have a problem with the IRS? Call us, we can help.