Don’t miss RothCPA.com‘s commentary on this recent Tax Court case: Grossman v. Commissioner. Excerpt:
The tax law has a “timely-mailed, timely-filed” rule. If an item is postmarked by a filing deadline, the postmarked date is the filing date, even if it is received later than the filing date.Not all postmarks are created equal. A hand-stamped postmark received at the post-office — like the one in the above picture — is golden. An office postage meter isn’t nearly as convincing, for obvious reasons. And there lies Mr. Grossman’s problem. . .