There are four general dates on which a return is deemed filed.

Under the general rule, a return is filed on the date it is received by the IRS.$$

Under $7502,$ a return that is mailed on or before the due date and received after that date is considered timely filed. Thus, the date of mailing $($as evidenced by the postmark$)$ is the deemed date of filing, provided the return is postmarked on or before the due date. This is known as $$the mailbox rule.$$

Returns filed early $($received before the initial due date$)$ are treated as filed on the due date, for statute of limitations purposes. This is known as $$the early return rule.$$

The date the return is received and NOT the date of mailing.$$ True or False?