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872-A, to extend the period of limitations, is dated November 20,
1984.
Where a return is mailed and bears a U.S. Postal Service
postmark on or before the due date but is received by the IRS
after the due date, the return is timely filed. See sec.
7502(a); Miller v. United States, 784 F.2d 728, 730 (6th Cir.
1986). However, if the return is mailed after the due date, the
return is considered filed on the date the return is actually
received by the IRS. See Radding v. Commissioner, T.C. Memo.
1988-250. IRA's return was not mailed before the due date of the
return. It was mailed more than 1 month late. The return was
received on either November 21 or November 24, 1981. Therefore,
the return is deemed to have been filed on November 21 or
November 24, 1981. The Form 872-A was signed by the parties on
November 20, 1984. Therefore, "before the expiration of the time
prescribed * * * for the assessment", the parties agreed to an
extension of the period of limitations. Thus the notice of
deficiency was timely issued.
Accordingly, we hold that the statute of limitations does
not bar the assessment and collection of the deficiency in income
tax and additions to tax due from IRA for 1980.
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