Timely mailing of documents and payments treated as timely filing and paying

CurrencyCurrent through May 31, 2023
Citation 26 C.F.R. §301.7502-1
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1 cases
  • Tyler v. Comm'r of Internal Revenue
    • United States
    • U.S. Tax Court
    • October 5, 2023
    ...at 166-67. However, under certain circumstances, a timely mailed petition may be treated as though it were timely filed. See § 7502; Treas. Reg. § 301.7502-1. September 22, 2022, the Notice of Deficiency for 2021 was mailed to petitioner's last known address, which is within the United Stat......

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