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In the future, the shareholder should send her checks by certified mail, return receipt requested, or obtain proof of mailing from the post office so the payment date is documented.
Keep proof of mailing too, preferably certified mail to provide verification of mailing and receipt.
Don't cut your deadlines close and use the US Mail with proof of mailing.
In other words, the IRS will only accept registered (or certified mail as per the Regs) as sufficient proof of mailing.
Here is what your takeaway should be Reilly's Seventeenth Law of Tax Planning - 17. Don't cut your deadlines close and use the US Mail with proof of mailing.
You will need to provide proof of mailing and damage or loss to make the claim along with a description of the items.
Similar(49)
If you mail your return via USPS First Class mail and the IRS claims they didn't receive it, you'll need to be able to provide proof of timely mailing.
Keep scrupulous records, including proof of when you mailed your returns.
It emphasized that had the proof-of-loss forms not been mailed shortly after issuance of the insurance drafts, the insurer might have been alerted to the possibility of a fraud.
Typically, the buyer has to complete a rebate form, provide proof of purchase, and mail the package to the manufacturer.
Then I had to cut out a section of each box that indicated proof of purchase and mail everything to five different addresses.
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