It’s critical to get the details right when mailing items to the IRS. Most taxpayers know that a tax return and payment (or other documents) must be mailed by the due date, to the correct address and with adequate postage. But in one case, a taxpayer was charged with failure to timely file his return and pay the tax due. He argued that his return was filed on time because he mailed it the evening of the due date with a partial payment. However, in U.S. Tax Court, he conceded that he mailed it to the wrong address with insufficient postage and the return was never delivered to the IRS. He was found liable for additional tax for failure to timely file and pay taxes due. (TC Memo 2023-121). Contact the Cg Team with questions.© 2023