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\\nThis week we discuss the issues surrounding the use of the mail and electronic filing to prove a filing date. The materials can be downloaded from \\n\\nthis link\\n\\n and can be referred to while listening to the podcast.\\n

\\nThere are a number of myths and misunderstandings among practitioners in this area, so we review the authority in this area. We also talk about the split among the Circuits on whether Section 7502(c) provides the exclusive method to have a presumption of timely filing if the IRS can\'t find the return, as well as the IRS\'s idea on how to solve this split. Not surprisingly, it\'s not by going along with those Circuits where the IRS lost. \\n