Late filing

The irs is denying me a refund on a return saying that I mailed my tax return (1040) more than 3 years after the due date
I was late filing due to a serious illness to 1 of my children .
But I did file it in Feb. , but when I called in June checking on my refund, they said that they never received it .
I was told to mail again but I got a letter that it’s denied due to the timing
My question is 2 folded
How can I convince the IRS that I filled it on time ?
Or if I can’t, is a serious illness in the family reasonable cause to excuse late filing ?

not to be rude here, and i sincerely hope that your child is fully recovered and doing well - but no, your situation doesnt qualify as a "reasonable cause". they dont even excuse you for not filing if the taxpayer him or herself died during the year.

that said, you may call and speak to a supervisory agent at the IRS. they may accomodate you. otherwise, if it was a substantial refund, you may contact a lawyer who specializes in tax law.

1MO

I am assuming your return was for 2002, which was originally due April 15, 2003. The three-year statute limiting refunds for 2002 income tax withholding, estimated payments and extension payments made before the original due date ran out on April 17th of this year.

The only proof of filing the IRS will normally accept is a date-stamped proof of mailing receipt, certified mail receipt, express mail receipt or registered mail receipt, and usually will also require a date-stamped return receipt (the green post card) that shows the IRS actually received the mailing. Without the Postal Service receipts, it is very difficult to convince the IRS of timely mailing.

However, if the refund amount is substantial, you may want to make the effort.

Even if you did not obtain any of the proof of mailing receipts, did you by any chance keep the Post Office receipt for the postage? If so, the date and time on the receipt might help convince the IRS that you mailed it.

If you have even a Post Office receipt or some other documentation, you can prepare an affidavit, which is a written, sworn statement by you (have it notarized), that might help support whatever documentation you have. The affidavit should describe in detail your preparation of the return and mailing it, with date and time of the mailing. the address of the Post Office where mailed and the IRS address to which it was mailed.

Did anyone else witness your mailing of your tax return? If so, ask that person to also swear out an affidavit and have it notarized. The affidavit should describe in detail what the person saw in terms of your preparing the return and mailing it, including dates and times.

If you have any sort of documentation or can produce or obtain one or more affidavits supporting the mailing, assemble copies of the documents along with a cover letter and send them to the address on the notice you received that the refund was denied. If there is significant money involved, it might be worth a shot.

Regards,