Supreme Court Won’t Review Challenge to Mailbox Rule (2)

The Supreme Court rejected a case involving the producers behind the 2004 movie “Ray,” about the life of musician Ray Charles, involving their fight with federal officials over the rule for assessing the timeliness of a tax filing.

Howard and Karen Baldwin petitioned the U.S. Supreme Court for a review of their case, arguing the IRS owed them a tax refund of about $168,000 because a regulation related to the timely mailing requirement under tax code Section 7502 supplemented rather than replaced the “mailbox rule.” The judge-made rule creates a rebuttable presumption that a document was delivered on ...