Denied Refund

[Taxing Matters]

Yes, it appears that you have waited one year too late and most likely will not get that refund.

Sorry, but no. Did you not read the facts and my explanation of the law? The OP is seeking a refund from the 2015 return. The due date for that return was April 15, 2016. The OP then had three years from that date to file the return and get the refund, meaning the return had to be filed no later than April 15, 2019. The OP says he/she mailed the return on April 15, 2019. If the return mailing was postmarked that same day then the filing was timely to get the refund. So it is critical whether the return mailing was postmarked that day. In order to solve the problem, then, it is important to know if the OP has any proof of the 4/15/19 mailing, for example a certified mail receipt, or whether the OP simply put it in a mailbox that day.

Going to the taxpayer advocate is premature at this point. If the OP posts to answer my question about proof of the mailing I can tell the OP what it will take to resolve it.

 

[davew9128]

He already stated the refund is $6,000.00. He shouldn't need to have proof of the postmark date since he already has confirmation that the IRS has received the return.

IRC 7502 disagrees with you.

 

[Werneke99752]

He already stated the refund is $6,000.00. He shouldn't need to have proof of the postmark date since he already has confirmation that the IRS has received the return.

Please mention what city you live in so I can refer you to an appropriate agency.

I live in Kotzebue

 

[Werneke99752]

Sorry, but no. Did you not read the facts and my explanation of the law? The OP is seeking a refund from the 2015 return. The due date for that return was April 15, 2016. The OP then had three years from that date to file the return and get the refund, meaning the return had to be filed no later than April 15, 2019. The OP says he/she mailed the return on April 15, 2019. If the return mailing was postmarked that same day then the filing was timely to get the refund. So it is critical whether the return mailing was postmarked that day. In order to solve the problem, then, it is important to know if the OP has any proof of the 4/15/19 mailing, for example a certified mail receipt, or whether the OP simply put it in a mailbox that day.

Going to the taxpayer advocate is premature at this point. If the OP posts to answer my question about proof of the mailing I can tell the OP what it will take to resolve it.

I have the proof of mailing on April 15, 2109. I have the registered/certified mail receipt and my credit card receipt. I save everything. I also have the green post card acknowledging they received it …… on the 29th of April, 2019. So I have all the records I would need.

 

[Werneke99752]

IRC 7502 disagrees with you.

I have all of my proof of mailing on the 15th. In fact I didn't let go of the envelope UNTIL it was postmarked!

 

[Werneke99752]

Thank you all for the replies and input.

To make sure I have answered everyone's questions: I do have proof of mailing on the 15th, I kept all of the receipts for registered/certified, return receipt requested, the green post card that verified delivery (after it came back), and the credit card receipt of the Postal transaction. To be absolutely positive it was truly post marked that day the 15th of April 2019, I did not let go of the envelope until AFTER the clerk actually post marked it! I could do that here.....everyone knows everyone. Small Eskimo town on the Northwest coast of Alaska 35 miles North of the Arctic Circle.

 

[Taxing Matters]

Thank you all for the replies and input.

To make sure I have answered everyone's questions: I do have proof of mailing on the 15th, I kept all of the receipts for registered/certified, return receipt requested, the green post card that verified delivery (after it came back), and the credit card receipt of the Postal transaction. To be absolutely positive it was truly post marked that day the 15th of April 2019, I did not let go of the envelope until AFTER the clerk actually post marked it! I could do that here.....everyone knows everyone. Small Eskimo town on the Northwest coast of Alaska 35 miles North of the Arctic Circle.

Then the next step here is to photocopy the letter you received from the IRS, the certified mailing receipt, the return receipt card that you have which matches the receipt, and attach those to a letter to the Service Center that sent you the letter explaining that you did mail it on April 15, the proof of which is enclosed and that the return mailing was postmarked April 15 and therefore under Treas. Reg. § 301.7502-1 the claim for refund was timely. Explain also that the delay in the mail reaching the service center is that you reside in a small Alaskan Eskimo town 35 miles north of the Arctic Circle, so mail can be slow.

By way of explanation, the IRS does not generally note the postmark date of mail coming in. It does note the date received. To account for postmarked mail, the computers are programmed to assume that mail that is received within X number of days (e.g. 3 days) was postmarked timely and the computer spits out the refund for returns received within those X days after the deadline. But your return took nearly 2 weeks to arrive, well past that programmed grace period. What the IRS should do is pull the return when it receives your letter and actually look at the envelope (which they do keep) and see the postmark on it. If the postmark is indeed 4/15, you should get the refund. If for some reason the IRS does not have the envelope or the postmark is not legible, your proof of certified mailing should be sufficient.

 

[Werneke99752]

Then the next step here is to photocopy the letter you received from the IRS, the certified mailing receipt, the return receipt card that you have which matches the receipt, and attach those to a letter to the Service Center that sent you the letter explaining that you did mail it on April 15, the proof of which is enclosed and that the return mailing was postmarked April 15 and therefore under Treas. Reg. § 301.7502-1 the claim for refund was timely. Explain also that the delay in the mail reaching the service center is that you reside in a small Alaskan Eskimo town 35 miles north of the Arctic Circle, so mail can be slow.

By way of explanation, the IRS does not generally note the postmark date of mail coming in. It does note the date received. To account for postmarked mail, the computers are programmed to assume that mail that is received within X number of days (e.g. 3 days) was postmarked timely and the computer spits out the refund for returns received within those X days after the deadline. But your return took nearly 2 weeks to arrive, well past that programmed grace period. What the IRS should do is pull the return when it receives your letter and actually look at the envelope (which they do keep) and see the postmark on it. If the postmark is indeed 4/15, you should get the refund. If for some reason the IRS does not have the envelope or the postmark is not legible, your proof of certified mailing should be sufficient.

Thank you for the advice. I will certainly do that. I'll try to remember to post the outcome however it turns out. My guess is that it will be awhile though since it took them this long to tell me the refund was disallowed.