I’m amazed that some of my clients don’t want to spend the $4.42 for certified mail (return receipt requested) when communicating with the IRS. Today the Tax Court released a case where a filing got misplaced in the mails; however, the petitioner’s law firm could show that because the filing was mailed using certified mail, the case will go on.
In the case (Grossman v. Commissioner, T.C. Memo 2005-164) the filing went astray, and instead of arriving at the Tax Court in Washington, ended up in New Jersey. The petition was received late. The IRS argued that it should be disallowed; the petitioner said we can’t be blamed for the Postal Service’s error.
Because the petitioner (really, his attorney) spent the $4.42, the case will go on. So the next time you just mail the filing, think twice.