Leslie Book, of Villanova University Charles Widger School of Law, has made available for download her article, “IRS Failure to Process Return Does Not Mean Taxpayer Failed to File A Return”, published in Procedurally Taxing Blog. The abstract is as follows:
It is all too common for the IRS to fail to process returns that taxpayers submit either electronically or by mail. In Willets v Commissioner, a nonprecedential summary opinion, the Tax Court held that the IRS’s failure to process a return did not equate to the failure to file the return. The legal distinction between processing and filing is significant given that the filing of a return is the jump off point for determining timeliness of assessments and refund claims, and also may determine whether a taxpayer is subject to delinquency penalties.
Willets involves an original late filed return that reflected an overpayment. That context triggers some dense procedural rules relating to refund claims, so I will discuss the case’s facts, its legal background, and its significance even though it is an S case.
To see the full article click: IRS Failure to Process Return Does Not Mean Taxpayer Failed to File A Return by Leslie Book.
Posted by Isabella King, Associate Editor, Wealth Strategies Journal.