Howard Baldwin, et al v. USA
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May 30, 2019
9th Circ. Asked To Reconsider Proof Of Mailing Standard
The full Ninth Circuit should reconsider a panel decision that denied a couple a $168,000 tax refund because they did not comply with a U.S. Treasury Department regulation establishing the proof of mailing standard, the couple recently told the court.
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April 16, 2019
9th Circ. Nixes Tax Refund On Inadequate Proof Of Mailing
A 2011 Treasury rule is definitive on whether a tax filing is mailed on time, and taxpayers cannot rely on the common-law "mailbox rule," the Ninth Circuit said Tuesday as it invalidated a California couple's $167,000 refund.