Federal Appeals Court allows NC taxpayer to sue IRS for refund, sets standard for ‘mailbox rule’
A business owner from North Carolina can move forward with his lawsuit seeking a 10-year-old federal tax refund. The 4th U.S. Circuit Court of Appeals rejected government objections Friday and ruled that the case of Stephen Pond v. United States can proceed. At the same time, the court ruled that Pond cannot rely on a “common-law mailbox rule” to boost his case.