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b'Since we\'ve discussed mailing returns in previous podcasts, this time we look at the problems a taxpayer who tries to hand file a return can run into getting that done correctly.\\xa0 In the case of Allnut, Sr. v. Commissioner, 2008-1 USTC \\xb650,310 the taxpayer failed to make delivery as required by the regulations, and the court found that what the taxpayer had to live with the date a document could finally be documented as being in the District Director\'s office--which was less than year years before the date the IRS issued an assessment.

Materials for this week are available at http://www.edzollars.com/2008-05-09_Hand_Carried.pdf.

The podcast is sponsored by Leimberg Information Services, located at http://www.leimbergservices.com .
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