Proof of mailing

jamesbob1 · Post by **jamesbob1** » Sat Dec 29, 2007 12:42 pm

I have a possible issue with a lost form; it's been several months of waiting for answers from the IRS, and the answer will affect my next year's filing. I did file using Canadian registered mail, and I have the stamped receipt. According to the following from the IRS, a registered or certified mail receipt is the only evidence of proof of mailing:

Â§301.7502-1 Timely mailing of documents and payments treated as timely filing and paying.
* * * * *

(e) * * * (1) * * * Other than direct proof of actual delivery, proof of proper use of registered or certified mail is the exclusive means to establish prima facie evidence of delivery of a document to the agency, officer, or office with which the document is required to be filed. No other evidence of a postmark or of mailing will be prima facie evidence of delivery or raise a presumption that the document was delivered.

* * * * *

I have read elsewhere that a foreign postmark is legitmate for IRS purposes. However, this does not seem to address foreign registered mail. For proof of mailing, is Canadian registered mail regarded by the IRS as the same as US registered mail? Will a Canadian registered mail receipt offer the same proof of mailing to the IRS? It's a rather important question in my case....

nelsona · Post by **nelsona** » Sat Dec 29, 2007 4:02 pm

Cdn certified mail is fine.
What form are we talking about?

jamesbob1 · Post by **jamesbob1** » Sat Dec 29, 2007 4:37 pm

Thanks Nelson. Do you have a reference for this (or something to point me to)? It's hard to imagine that the IRS would recognize a registered mail receipt from anywhere in the world, or that it would have legal effect, but maybe I am wrong. I'm sensitive about the form in question; I'll just say that it does not appear on any of the normal systems -- so calling them does no good -- and the only way to correspond is by letter (and is very slow).

cullen · Post by **cullen** » Sun Dec 30, 2007 8:52 pm

Revenue Ruling 2002-23

I have the text on my website
http://www.traveltax.com/Documents/Lett ... 905202.pdf

cullen · Post by **cullen** » Sun Dec 30, 2007 8:54 pm

Correction

This link
http://www.traveltax.com/Documents/RR%202002-23.pdf

jamesbob1 · Post by **jamesbob1** » Mon Dec 31, 2007 3:59 pm

Thanks Joseph. Perhaps I'm putting too fine of a point on it, but I read this ruling as addressing timely filing only, as opposed to proof of mailing. From the latter perspective, I have not been able to find anything that supports (or dismisses) international registered mailing as evidence of proof of mailing. However, I have found some documentation that points to a Hague convention ruling that seems to establish some legality around intnernational registered mail. That said, I suppose the IRS can make up whatever rule it wants.

nelsona · Post by **nelsona** » Mon Dec 31, 2007 4:47 pm

I think you are getting a little carried away.

You have proof that you mailed *something* to the IRS. You hae a copy of wha tyou sent.

Since they presuamably have nothing. You win. Resend them the information, along with prrof of the earlier delivery and rest easy.

cullen · Post by **cullen** » Mon Dec 31, 2007 5:31 pm

Nelson is right about the documentation.

Additionally, in the event that any individual or department in the IRS wishes to argue your filing, the issue can be taken to appeals or referred to the Taxpayer Advocate which is akin to the new Canadian Taxpayers Ombudsman's office. Taxpayers have wide latitutde in dealing with the IRS and can request that their positions be heard at different administrative levels before going to tax court. None of this requires an attorney. Any CPA or Enrolled Agent like myself can represent a taxpayer, OR the taxpayer can represent themselves.

jamesbob1 · Post by **jamesbob1** » Mon Dec 31, 2007 6:26 pm

I think you are both right. Thanks for the additional info and perspective. I also took another look at the meaning of "prima facie, " which I somewhat misread as "exclusive."

Happy New Year!