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For the 2009 tax year ending 12/31/2009, my understanding is that an individual's Federal Tax Form 1040 had to be filed by April 15, 2013, in order to obtain a refund from the government. Filing would still be mandatory after that date, but a refund would not be made by the IRS even though one might have been due if filed by the due date.
The question revolves around whether the filed report had to be postmarked by 4/15/2013 or had to be received by the IRS by 4/15/2013? In your response, can you reference an IRS ruling, case law, or something similar that makes this distinction as to when the taxpayer forfeits his right to a refund?