Analysis

Pandemic Amplifies Calls To Fix Tax Deadline Rule Disparity

Law360 (September 4, 2020, 1:15 PM EDT) -- The novel coronavirus pandemic has amplified the need for the IRS to treat electronically submitted tax payments and those sent through postal mail the same when determining whether they were sent on time.

The IRS' so-called mailbox rule has evolved through the years, and the pandemic has highlighted the differences in the agency's treatment of payments sent electronically or physically. (AP Photo/J. David Ake) Two different standards apply to payments sent electronically or through the mail regarding whether they were submitted by the deadline. Payments sent through the U.S. Department of the Treasury's electronic federal tax payment system must be submitted by...

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