Name: Tax Series with Ed Zollars: The “Timely Mailed, Timely Filed” Rule, Equivalent e-Postmarks and Evidentiary Traps for Tax Professionals
Start: 2026-07-15T10:00:00Z
End: 2026-07-15T12:00:00Z

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Wednesday, July 15, 2026 Webcast Replay

10:00 AM - 12:00 PM EDT

ON24

2 CPE Credits in TX

This event is part of the Ed Zollars Tax Series 2026/27 event bundle.

Missing a statutory tax deadline is one of the quickest paths to a malpractice claim and the permanent forfeiture of a client’s legal rights, yet it is alarmingly easy for seasoned CPAs to get the mechanics of mailing and submission wrong. This course will thoroughly examine how minor, everyday administrative deviations — such as dropping an envelope in a FedEx Ground box or relying on an in-house private postage meter — can instantly void the safe harbor and strip you of the ability to prove a document was timely filed.

DESIGNED FOR

Tax professionals

BENEFITS

Protect your practice and your clients by understanding the strict statutory procedures required to secure prima facie proof of timely filing that the IRS will generally be unable to overcome in court.
Review the physical mailing rules and the rules governing timely authorized electronic filing.
Gain actionable, standard-setting procedures to ensure your firm exclusively utilizes statutorily approved delivery methods, effectively shifting the risk of transmission failure entirely back to the government.

HIGHLIGHTS

While the “timely mailed, timely filed” safe harbor under Section 7502 is designed to protect taxpayers from postal delays, its legal application is an unforgiving minefield. Because tax deadlines act as strict jurisdictional prerequisites, the courts have no authority to grant equitable relief for honest mistakes, bad advice from couriers or lost mail. This session will cover the following:

Jurisdictional deadlines: Statutory tax deadlines act as absolute barriers to subject matter jurisdiction that cannot be extended or waived due to equitable reasons, taxpayer hardship or third-party courier errors.
The “required to be filed” limitation: Section 7502 protections do not apply to every document, completely excluding items like amended returns showing additional tax due which are not statutorily mandated to be filed.
Securing prima facie evidence: Properly executed registered mail, certified mail and authorized electronic filing are the exclusive means of establishing legally irrefutable proof of timely delivery that overrides actual late receipt.
The private delivery service (PDS) trap: Utilizing an un-designated delivery service, such as FedEx Ground, strips a document of the statutory safe harbor and defaults the filing date to the day the IRS physically receives it.

COURSE LEVEL

Basic

Edward K. Zollars, CPA
(4.8)

Tax and Technology Partner

Thomas Zollars & Lynch, Ltd.

Read bio

PRICING

$74.00 - Member

$139.00 - Nonmember

$0.00 - Pass Holder

Note: Online pre-registration will close on July 15 at 10:00 AM.

Tax Series with Ed Zollars: The “Timely Mailed, Timely Filed” Rule, Equivalent e-Postmarks and Evidentiary Traps for Tax Professionals (E2607194)

OVERVIEW

DESIGNED FOR

BENEFITS

HIGHLIGHTS

COURSE LEVEL

SESSIONS

INSTRUCTOR

Edward K. Zollars, CPA
(4.8)

PRICING

ADDITIONAL OPTIONS

Request a Reminder

COURSE DEVELOPER

AREAS OF INTEREST

Data Alerts

Tax Series with Ed Zollars: The “Timely Mailed, Timely Filed” Rule, Equivalent e-Postmarks and Evidentiary Traps for Tax Professionals (E2607194)

OVERVIEW

DESIGNED FOR

BENEFITS

HIGHLIGHTS

COURSE LEVEL

SESSIONS

INSTRUCTOR

Edward K. Zollars, CPA (4.8)

PRICING

ADDITIONAL OPTIONS

Request a Reminder

COURSE DEVELOPER

AREAS OF INTEREST

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