Ed Zollars Tax Series 2026/27

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.

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.
Invalid evidence: The courts categorically reject sworn testimony or affidavits as proof of an unreceived document's mailing date and will explicitly disregard timely private postage meter stamps if they are subsequently overwritten by a late USPS postmark.

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.

Designed For

Tax professionals

View Full Event Details

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.

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.
Invalid evidence: The courts categorically reject sworn testimony or affidavits as proof of an unreceived document's mailing date and will explicitly disregard timely private postage meter stamps if they are subsequently overwritten by a late USPS postmark.

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.

Designed For

Tax professionals

View Full Event Details

Stay in the know with this monthly tax update series, featuring Ed Zollars, CPA.

Highlights

Details coming soon.

Designed For

CPAs and accounting professionals in public practice and industry.

View Full Event Details

Stay in the know with this monthly tax update series, featuring Ed Zollars, CPA.

Highlights

Details coming soon.

Designed For

CPAs and accounting professionals in public practice and industry.

View Full Event Details

Stay in the know with this monthly tax update series, featuring Ed Zollars, CPA.

Highlights

Details coming soon.

Designed For

CPAs and accounting professionals in public practice and industry.

View Full Event Details

Stay in the know with this monthly tax update series, featuring Ed Zollars, CPA.

Highlights

Details coming soon.

Designed For

CPAs and accounting professionals in public practice and industry.

View Full Event Details

Stay in the know with this monthly tax update series, featuring Ed Zollars, CPA.

Highlights

Details coming soon.

Designed For

CPAs and accounting professionals in public practice and industry.

View Full Event Details

Stay in the know with this monthly tax update series, featuring Ed Zollars, CPA.

Highlights

Details coming soon.

Designed For

CPAs and accounting professionals in public practice and industry.

View Full Event Details

Stay in the know with this monthly tax update series, featuring Ed Zollars, CPA.

Highlights

Details coming soon.

Designed For

CPAs and accounting professionals in public practice and industry.

View Full Event Details

Stay in the know with this monthly tax update series, featuring Ed Zollars, CPA.

Highlights

Details coming soon.

Designed For

CPAs and accounting professionals in public practice and industry.

View Full Event Details

Stay in the know with this monthly tax update series, featuring Ed Zollars, CPA.

Highlights

Details coming soon.

Designed For

CPAs and accounting professionals in public practice and industry.

View Full Event Details

Stay in the know with this monthly tax update series, featuring Ed Zollars, CPA.

Highlights

Details coming soon.

Designed For

CPAs and accounting professionals in public practice and industry.

View Full Event Details