Tax Court Finds that a Rejected E-Filed Tax Return Satisfies the Beard Test
9/29/20
By: Lee Whatling The IRS’ software automatically rejects e-filed tax returns that do not meet certain criteria. Paper tax returns are generally not subject to the same treatment. This disparity came to a head in Fowler v. Commissioner, 155 T.C. No. 7 (2020), in which the petitioner’s timely-e-filed tax return was automatically rejected by the…