DiscoverCorporate Tax PlanningDoes Anybody Know What Time I Filed?
Does Anybody Know What Time I Filed?

Does Anybody Know What Time I Filed?

Update: 2005-10-20
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Description

This Podcast covers the issues surrounding the use of the mail and electronic filing to prove a filing date. The materials can be downloaded by clicking this link and can be referred to while listening to the podcast.


There are a number of myths and misunderstandings among practitioners in this area, so we review the authority in this area.

We also talk about the split among the Circuits on whether Section 7502(c) provides the exclusive method to have a presumption of timely filing if the IRS can't find the return, as well as the IRS's idea on how to solve this split.

Not surprisingly, it's not by going along with those Circuits where the IRS lost.



This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com


Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

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Does Anybody Know What Time I Filed?

Does Anybody Know What Time I Filed?

steve@leimbergservices.com