Yes, it’s another case of pushing the law to the limits, but it fails because of what was (or was not) within the envelope mailed by Milton Thomas Roberts, Docket No. 7011-22, filed 5/6/24. Milton Thomas was late with two (count ’em, two) years’ returns. IRS admits it got one of them. Milton Thomas claims he mailed both 1040s in the same envelope, and proffers PS Form 3800, U.S. Postal Service Certified Mail Receipt, claiming same is prima facie proof he mailed both.

Judge Courtney D. (“CD”) Jones says no, Section 7502 doesn’t save Milton Thomas.

“… section 7502 is inapplicable in this case. In the Petition, Mr. Roberts concedes that he did not timely file his return for taxable [year at issue]. Therefore, Mr. Roberts’s return for taxable [year at issue] would only be filed upon receipt of that return by the IRS, and the certified mailing receipt postmarked after the due date for filing the return is not prima facie evidence of the filing of the return. Estate of Wood, 92 T.C. at 796; see also §7502(c)(2). Nonetheless, Mr. Roberts asserts that he has provided evidence that he mailed his returns for [both] taxable years… in the form of a certified mail receipt. But Mr. Roberts did not include any return receipt as direct proof of actual delivery. Despite this fact, respondent acknowledges that he received Mr. Roberts’s return for [other] taxable year… which was purportedly sent at the same time as Mr. Roberts’s [year at issue] tax return. Nevertheless, Mr. Roberts has not set forth any evidence that the… package contained his return for taxable [year at issue]. Therefore, a genuine dispute remains regarding the issue of whether Mr. Roberts mailed—and respondent received—Mr. Roberts’s return for taxable [year at issue] at the same time it received his return for [other] taxable year…. Accordingly, we will deny Mr. Robert’s [sic] Motion for Summary Judgment.” Order, at p. 4.

Why does it matter? Because IRS denied Milton Thomas his alimony deduction for year at issue. Milton Thomas claims the SNOD resulting therefrom is too late per Section 6501, as what he filed was outside 3SOL; IRS says he never filed for year at issue, hence no SOL, although other year is out.

So the outcome must abide the trial.

Takeaway- If you’re past due date, even mailing Certified RRR won’t help you. IRS can still claim what you mailed wasn’t the magic paper. E-filing has its benefits.