“Mailbox rule” reigns supreme. A federal district court dismissed a suit by married taxpayers who claimed they’d filed a timely, amended income tax return entitling them to a refund. The IRS said it didn’t receive it. The couple produced copies of Form 843, “Claim for Refund and Request for Abatement,” and their lawyer’s cover letter. But the court held that, because the taxpayers didn’t send the return via registered or certified mail and didn’t produce a postmarked envelope, they fell short of complying with the mailbox rule. (DC MI, 118 AFTR 2d 2016-5409)
