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Tax News

Is the Failure to File a Return a Crime?

May 5, 2020

The IRS expects to receive more than 156 million individual income tax returns in 2019, with almost 140 million filed electronically. Some individuals, however, may have failed to timely file a tax return or request an extension of time to file. The IRS’ most recent study, covering 2008-2010, estimated the voluntary...

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IRS Timely Mailed, Timely Filed Rule

December 17, 2019

IRM Part 25.6.1.6.15.2(e) Timely Mailing, Timely Filed Rule: In general, an original tax return or a claim for refund that is received after a due date (including an extended due date), but that is postmarked (or that is marked by a designated Private Delivery Service (PDS)) on or before the due date is deemed to be...

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