We have been receiving a large amount of late filing notices from the IRS for a variety of tax forms. I’m not sure if this is the result of extremely slow postal service delivery, or if the IRS is simply trying to get extra revenue by generating these notices. As a CPA firm, we have adopted the policy of mailing all tax sensitive correspondence with a certificate of mailing at the post office and have been able to get the assessed penalties removed because we had proof of the mailing.
Just today, I received a notice from a client who had mailed their tax return eight days before the IRS filing due date and yet received a letter indicating that they owed over $1,500 in late filing penalties. I had, personally, taken their return to the post office and have a receipt showing that the return was mailed well before the due date.
We strongly suggest that you used certified mail for any filings that have a deadline. The $1.20 that we spent to get a receipt of certified mailing for this client will save over $1,500 in penalties.