Insuring Acceptance of Correspondence by the IRS
Steve PerryThe IRS is only obligated to act on a tax form or document **once it has been received and acknowledged**. This crucial point often leads to confusion, especially when taxpayers assume submission equals acceptance. Recently, clients have claimed their returns or documents were sent, only to have the IRS deny receipt. This typically occurs in **two scenarios**: electronic submission or traditional mail. For **electronic filings**, such as e-filed tax returns or Form 2848 (Power of Attorney), the IRS issues an **acknowledgement (MEF ACK)** once the submission is accepted or rejected. This acknowledgment typically arrives within 24 hours and should be securely provided to the taxpayer by the preparer within two business days. **No MEF ACK means no filed return**—and this can create serious consequences. For **mailed submissions**, regular first-class mail is **not reliable**. Under **IRC Section 7502**, proof of mailing is only valid if the document is sent **certified or registered mail**, with a receipt requested. Without this, the IRS is not required to consider the filing as timely, and taxpayers have **no legal defense** if a deadline is missed. In short, whether electronic or by mail, **confirmation of receipt is essential**. Always obtain proof when filing anything with the IRS to protect your rights.
