Leslie Book : IRS Failure to Process Return Does Not Mean Taxpayer Failed to File A Return (December 2, 2021)

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 In Willets v Commissioner, a nonprecedential summary opinion, the Tax Court held that the IRS’s failure to process a return did not equate to the failure to file the return.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.

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