Filing a return by regular mail can be risky.(REFUNDS)(Brief Article)

Kiplinger Tax Letter, The, September, 2004

Filing a return by regular mail can be risky, a couple learns. They mailed a refund return to IRS just before the expiration of the statute of limitations. Months later, when the refund hadn't come, they asked IRS about it and were told their return hadn't been received. Although the couple faxed a duplicate, the statute of limitations had run by then. The Service denied the refund, saying the claim was untimely.

The taxpayer has to prove that the return was mailed on time, an Appeals Court decides. Testimony that the return was put in a mailbox before the deadline isn't enough and requires some corroborating evidence. In this case, timely mailing wasn't timely filing (Sorrentino, 10th Cir.).

Using registered or certified mail would avoid this problem.