TaxProf Blog – Bryan Camp: Lesson From The Tax Court: The Common Law Mailbox Rule Lives! (February 3, 2020)

Bryan Camp has published an article on the TaxProf Blog, titled “Lesson From The Tax Court: The Common Law Mailbox Rule Lives!” The article begins as follows:

The United States Postal Service (USPS) is a very large, complex organization, as detailed in this webpage.  It delivers some 146 billion pieces of mail a year.  It has a reputation for reliability.  The reputation is so strong that Congress actually made it the foundation of §7502’s statutory mailbox rule.  You know the rule: timely mailing is timely filing.

Click here to see full article: “Lesson From The Tax Court: The Common Law Mailbox Rule Lives!”