Legal Rules For Timely Mailings With Private Carriers

Posted on September 12, 2018 by mailomg in memo 303, Uncategorized // 0 Comments

From The CPA Journal: In a decision issued November 29, 2017 (Pearson v. Comm’r, 149 T.C. No. 20, No. 100184-15, Nov. 29, 2017), the Tax Court ruled that a Tax Court petition mailed with a Stamps.com postage label was timely filed under the mailbox rule. This article discusses the mailbox rule, particularly when using private delivery services other than the United States Postal Service (USPS); provides a summary and analysis of the Pearson case; and explores possible implications for taxpayers as a result of this decision … (click to read more)

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