FEDUKE404 stated "As for putting much credence in a certified mail receipt, for all intents and purposes that just means it got to the ADDRESS which for something like the IRS could be nothing more than a specialized mail facility, or at best a very large mail room."
While the above may be true, Section 7502 treats certified mail as "filed" on the date postmarked:
If the document or payment is sent by U.S. certified mail and the sender's receipt is postmarked by the postal employee to whom the document or payment is presented, the date of the U.S. postmark on the receipt is treated as the postmark date of the document or payment. Accordingly, the risk that the document or payment will not be postmarked on the day that it is deposited in the mail may be eliminated by the use of registered or certified mail.
While the above may be true, Section 7502 treats certified mail as "filed" on the date postmarked:
If the document or payment is sent by U.S. certified mail and the sender's receipt is postmarked by the postal employee to whom the document or payment is presented, the date of the U.S. postmark on the receipt is treated as the postmark date of the document or payment. Accordingly, the risk that the document or payment will not be postmarked on the day that it is deposited in the mail may be eliminated by the use of registered or certified mail.
Comment