Question: How does the common law mailbox rule differ from the statutory mailbox rule? Why did 9th Circuit Court of Appeals, in Baldwin, reverse taxpayer victory

How does the common law mailbox rule differ from the statutory mailbox rule? Why did 9th Circuit Court of Appeals, in Baldwin, reverse taxpayer victory and agree with the IRS on the operation of the mailbox rule?

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The common law mailbox rule and the statutory mailbox rule are distinct techniques for deciding whether a document or payment is considered to be handed to the IRS for tax reasons The common law mailb... View full answer

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