IRS No Longer Accepting Hand-Delivered Returns From Preparers
At advisory meetings and in a formal announcement, the IRS has said it will no longer accept hand-delivered tax returns from tax preparers in the Taxpayer Assistance Centers, beginning with the 2012 filing season. Tax returns include, but are not limited to, Form 1040 Series including Form 1040X, Form 4868, Form 2290, Form 94X series, and Form 1041. The news was met with consternation by tax practitioners who know that the case law is not on their side with regard to paper-mailed returns. While a taxpayer may be able to prove an envelope was mailed, the Courts have said proof of mailing is not proof there was a return in the envelope, especially for untimely returns. Therefore, many practitioners walk the returns into the local IRS office and get a date stamp.
The IRS did indicate informally that preparers could request that hand-delivery of a return be accepted by the manager of the local IRS office, but those requests would be handled on a case-by-case basis.
The IRS also told some advisory groups that it was working on an e-mail system whereby preparers would be able to communicate directly with the IRS, but this project was 2-3 years out.