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@TaxGuyBill wrote:

I think the IRS scans all envelopes that they receive.  That means if there was a postmark on the envelope, the IRS should have a scan of it buried in their computer somewhere.

That's my understanding as well.  But the IRS' "go to" response seems to always be "send in proof of mailing."  Which then inevitably gets lost and has to be sent again a couple more times and eventually escalated to TAS.

Since you don't have proof of mailing I would say this is an expensive lesson for the taxpayer to next time either pay electronically or pay the upcharge for certified mail.  Sometimes reaching out to a representative in Congress can get things moving (but again without proof of mailing . . .)

I have seen reports on other lists about S Corp extensions (paper filed) getting posted with the "received" date instead of the "postmarked" date.  That seems to be a systemic problem that's popped up at the IRS this year.  This was brought up earlier this month at our regional Stakeholder Liaison Teams meeting so they're going to run it up the flag pole.

Rick