Procedural Issues
Filing Date

Procedures for Signing and Filing Returns

So, you have to file a tax return. Congratulations. Throw on your grown-up pants, and let’s look at when returns are due, signing of the returns, extensions of time for filing returns, and where to file the returns – all of which are contained in Subchapter A of the Code. If you need a refresher on what makes a return satisfactory to the IRS, check out the article “What is a Return, and When is

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Scott St. Amand April 29, 2021
Procedural Issues
Deadlines for Filing

Seely v. Commissioner
T.C. Memo. 2020-6

On January 13, 2020, the Tax Court issued a Memorandum Opinion in the case of Seely v. Commissioner (T.C. Memo. 2020-6). The issue presented in Seely v. Commissioner was whether the taxpayers provided sufficient extrinsic evidence to demonstrate the timely mailing of a petition, even though the envelope in which the petition was mailed bore no postmark. If so, then the Tax Court had jurisdiction to redetermine the deficiency.  If not, then no jurisdiction would

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Scott St. Amand January 13, 2020
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Procedures for Signing and Filing Returns

So, you have to file a tax return. Congratulations. Throw on your grown-up pants, and let’s look at when returns are due, signing of the returns, extensions of time for filing returns, and where to file the returns – all of which are contained in Subchapter A of the Code.

Read More »
Scott St. Amand April 29, 2021

Seely v. Commissioner
T.C. Memo. 2020-6

On January 13, 2020, the Tax Court issued a Memorandum Opinion in the case of Seely v. Commissioner (T.C. Memo. 2020-6). The issue presented in Seely v. Commissioner was whether the taxpayers provided sufficient extrinsic evidence to demonstrate the timely mailing of a petition, even though the envelope in which

Read More »
Scott St. Amand January 13, 2020