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Mailbox Rule Internal Revenue Service

McDermott Will & Emery

Ninth Circuit Allows IRS to Overrule Common-Law Mailbox Rule

McDermott Will & Emery on

Most tax professionals are aware of the common-law “mailbox rule,” which provides that proof of proper mailing creates a rebuttable presumption that the document was physically delivered to the addressee. Internal Revenue...more

McDermott Will & Emery

Ensuring Timely Filing with Private Delivery Services

Most of us are aware of the timely-mailed-timely-filed “mailbox rule” contained within the Internal Revenue Code. Most of us are probably also aware that a document mailed with a private delivery service may also qualify for...more

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