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Q: 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?
A: The return
would have had to be rec'd WITHIN the 3 year period, meaning that the IRS would have had to receive it before or on April 15th. The return being postmarked by April 15th, indicates that the return was not rec'd by them within the 3 year time period. SEE BELOW:
(a) Period of limitation
on filing claim
Claim for credit
or refund of an overpayment of any tax imposed by this title in respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever of such periods expires the later, or if no return was filed by the taxpayer, within 2 years from the time the tax was paid. Claim for credit or refund of an overpayment of any tax imposed by this title which is required to be paid by means of a stamp shall be filed by the taxpayer within 3 years from the time the tax was paid.
REFERENCE SOURCE (1):
In normal cases where a person is filing a return timely, the postmark date of April 15th will be sufficient for the return to be considered filed timely, but for the late claim for the refund, the key phrase is "within the 3 year period".
I am sorry that I am unable to provide you with a more favorable response. Please let me know if I can be of further assistance to you regarding this matter.
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