mailbox rule


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mailbox rule

A rule of contract law that says if an offer is made in such a manner that it would be reasonable to assume that another person would accept the offer by placing a letter or other writing in the mail, then acceptance is deemed to have occurred when the writing was placed in the mail,not when it was received by the person making the offer.For example,this is important when a property owner offers,in writing,to sell a particular property for a specified sum.The potential purchaser decides to accept the offer and mail the acceptance to the owner.Before the owner receives the letter, but after it is mailed, the owner decides to withdraw the offer and takes the property off the market or increases the price.In this example,the owner cannot do so because the purchaser has already accepted the offer; it cannot be withdrawn. There is now a contract; there is no longer an offer capable of revocation.

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After researching the relevant case law, we were able to successfully argue that the mailbox rule should not apply in a situation where the plaintiff claimed to have used certified mail with return receipts available.
However, in Weisbart, the court ruled that the mailbox rule applied to a delinquent tax return showing a tax overpayment.
Because the refund claim was timely, the mailbox rule applied.
7502 mailbox rule does apply to an amended return on which the taxpayer claims a refund or credit if the taxpayer mails the amended return on or before, but the IRS receives it after, the last day of the Sec.
The court found that the statutory mailbox rule (Sec.
Commissioner (44 AFTR2d 79-5063) and the Sixth in Miller v United States (57 AFTR2d 86-928), maintained that the common-law mailbox rule was not repealed by section 7502 and may be used to determine when delivery occurred in cases where a taxpayer does not need to rely on section 7502 and produces evidence beyond its own testimony that the mailing occurred early enough to allow receipt by the IRS before the deadline.
The court thus concluded that the mailbox rule did apply independently to an original return claim.
Weisbard's reasoning on the independent application of the mailbox rule to an original return claim is persuasive, given the regulations.
Returns and documents sent to the Service, the Tax Court or the government by four private companies--Airborne Express, DHL Worldwide Express, Federal Express and United Parcel Service--qualify for the statutory mailbox rule.