Adobe PDF File Not Sufficient to Prove Refund Claim Was Timely Filed

The Tax Code imposes several artificial deadlines and consequences for not meeting those deadlines. Tax cases often come down to whether a taxpayer can prove that he met these deadlines. In Chan v. United States, No. 2:15-cv-739-DN-BCW (D. Utah 2016), the court considered whether an Adobe PDF file was sufficient to prove that a refund[...]

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