The Best Way to Mail Documents to the IRS: A Tax Attorney’s Guide
If you need to mail documents to the IRS, such as tax returns or notice responses, you want to ensure they are not only sent on time but also that you have proof of mailing. Missing a deadline or being unable to prove timely submission can result in penalties, lost claims, or even tax court disputes. As a tax attorney, I’ve seen these issues arise, and in this guide, I’ll explain the best way to mail documents to the IRS and why using certified mail with return receipt is the safest approach.
Why Mailing Method Matters
Under Internal Revenue Code (IRC) Section 7502, the IRS considers a document filed on the date it is postmarked, not necessarily the date it is received. However, the burden of proof is on the taxpayer to demonstrate timely filing. Simply putting a stamp on an envelope and dropping it in the mailbox is risky because there is no way to verify when it was mailed.
Certified Mail with Return Receipt: The Best Option
To ensure proof of timely mailing and receipt, I recommend sending all IRS correspondence via USPS Certified Mail with Return Receipt. Here’s why:
- Postmarked Receipt – When you send something via certified mail, the post office provides a receipt with a postmark, proving when it was mailed.
- Tracking Number – You receive a USPS tracking number to follow the package’s delivery status.
- Return Receipt (Green Card or Electronic) – When the IRS receives the mail, someone signs for it, and you receive proof of delivery.
Certified mail provides legal protection in case the IRS disputes whether they received your documents timely.
Can You Use FedEx or UPS?
Private carriers like FedEx and UPS can also provide tracking and proof of mailing, but there’s a catch. Not all IRS addresses accept private courier deliveries, and some require different mailing addresses than standard mail. This can cause delays or misdelivery issues. While private delivery services may be an option in certain cases, I recommend using USPS Certified Mail to avoid these complications.
Lessons from Tax Court: A Real-World Example
Timely filing disputes can lead to litigation. For example, I recently observed a case in Tax Court in Columbia, South Carolina, where the IRS challenged whether a taxpayer’s petition was filed on time. The attorney had mailed it via certified mail, but USPS failed to update the tracking information. Because of this, the Tax Court received the petition after the deadline, and the IRS argued it was late.
Fortunately, the attorney had a witness who personally dropped the package at the post office, along with certified mail information from the law firm’s postage machine. The Tax Court ruled in favor of the taxpayer, recognizing the evidence as sufficient proof of timely mailing. This case underscores the importance of having clear, indisputable proof when mailing critical documents.
Best Practices for Mailing IRS Documents
To avoid any issues, follow these best practices:
- Always Use Certified Mail with Return Receipt – This provides proof of both mailing and receipt.
- Hand Deliver to the Post Office – If mailing on or near a deadline, take your package to the post office counterand ask for it to be scanned. This ensures it enters the system on the correct date.
- Avoid Blue Mailboxes and Drop Boxes – USPS may not process your mail the same day you drop it in a mailbox or drop box, potentially affecting the postmark date.
- Consider Using Simple Certified Mail – If you frequently send certified mail, services like Simple Certified Mail allow you to generate postage with tracking built-in, ensuring better record-keeping.
Need Help with a Timely Filing Issue?
If you are dealing with an IRS dispute regarding the timeliness of your filing or need guidance on mailing documents securely, we can help. As a tax controversy law firm, we specialize in resolving tax disputes, including cases where the IRS challenges whether documents were filed on time. Contact us today for help!