Some courts held that it superseded the common law mailbox rule and provided the exclusive exceptions to the common law - rule. Other courts held that Sec. 7502 only provided a safe harbor to the - rule and that under the common law mailbox rule, testimonial and circumstantial evidence could still be used to prove timelyThe court said on April 13, 2022 that it dismissed Stephen Pond's case because he hadn't proved his return was physically delivered on time, and under a Treasury regulation, the only exceptions to a requirement to show physical delivery were those for certified or registered mail explicitly included in Internal Revenue Code Section 7502 .
Monday, April 18, 2022
Court Holds That Regs. Do Not Recognize Deposited Mailbox Rule Unless Sent Certified or Registered Mail
We previously posted on July 3, 2020, The Common Law Mailbox Rule Now Superseded By Regulations where we discussed that after Sec. 7502's enactment, the courts generally took two positions regarding its effect on the common law mailbox rule.
Pond claimed he mailed his amended return via first-class mail and the Internal Revenue Service has no record of receiving it before the statute of limitations ran out, so he failed to meet either criteria to bring his case, the court said.