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All IRS Employees Are Not Equal
Manage episode 155580423 series 1161335
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Since we've discussed mailing returns in previous podcasts, this time we look at the problems a taxpayer who tries to hand file a return can run into getting that done correctly. In the case of Allnut, Sr. v. Commissioner, 2008-1 USTC ¶50,310 the taxpayer failed to make delivery as required by the regulations, and the court found that what the taxpayer had to live with the date a document could finally be documented as being in the District Director's office--which was less than year years before the date the IRS issued an assessment.Materials for this week are available at http://www.edzollars.com/2008-05-09_Hand_Carried.pdf.The podcast is sponsored by Leimberg Information Services, located at http://www.leimbergservices.com .
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