Refund claim sinks on no proof of mailing

Drop a tax return in the mail on the day it’s due and it’s considered timely filed, under the IRS’ timely-mailing-is-timely-filing rule. But you must still have proof that you mailed it—a registered or certified mail receipt, for example. A taxpayer who couldn’t present a receipt was out of luck for his refund, ruled a federal appeals court.