IRC Section 7502(a)(1) says this:
"If any return, claim, statement, or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under authority of any provision of the internal revenue laws is, after such period or such date, delivered by United States mail to the agency, officer, or office with which such return, claim, statement, or other document is required to be filed, or to which such payment is required to be made, the date of the United States postmark stamped on the cover [envelope] in which such return, claim, statement, or other document, or payment, is mailed shall be deemed to be the date of delivery or the date of payment, as the case may be."
Based on my reading of this provision in the law, my 2010 income tax return, if the postmark date on its envelope is October 15, 2014, is deemed to have been delivered to the IRS on that date. Am I wrong?
And oh, by the way, I watched as the USPS worker stamped that date on that envelope on that day at the post office. And IRS has received the return and the claim and I don't care when they got it, as the law says it is deemed to have been delivered on the fifteenth of October, 2014.
And also, I believe my claim for the refund of the overpayment was timely. Can someone show me why it was not?
And I'm not going to settle for "because the IRS says so", okay?