I filed my 2003 return on March 20th of 2007. I sent the return certified mail signed receipt and recieved the receipt with an IRS employee signature 10 days later. The IRS lost the return -- I refiled. They disallowed the 2nd filing as being past the deadline of 3years instead of a 12k refund I owe them 23k for the return they filed for me. Do I have recourse here with the postal document -- can they disregard my evidence and say tough luck. As an aside I also filed 2004 the same way they lost that one also and after filing again recieved a refund of 9k but the deadline was a year later.