Certified letters to the IRS, Tax Court and agencies
Agencies run on deadlines, and the date that counts is often the postmark. These guides explain when mailing on time is enough, which proof the IRS and Tax Court accept, and how to send requests and complaints so the clock starts on your terms.
Is my IRS return or letter on time if it's postmarked by the deadline?
Yes. Under 26 U.S.C. 7502, a federal tax return, claim, document or payment mailed by U.S. mail is treated as filed on the date of the USPS postmark, if it was properly addressed, had the right postage and was postmarked on or before the due date. If you send a document by Certified Mail, the postmark on your sender's receipt counts as the postmark date, and the postmarked receipt is prima facie evidence that the IRS received it.
Can I mail a Tax Court petition, and how do I prove it was on time?
Yes. You can mail a paper petition to the United States Tax Court, 400 Second Street, N.W., Washington, D.C. 20217-0002. In deficiency cases it's due 90 days after the IRS mailed the notice of deficiency (150 days if the notice was addressed to you outside the US), and the Court can't extend that. A petition with a legible USPS postmark within the deadline is generally treated as timely; the Court says certified or registered mail with a postmarked USPS receipt is safer.
How do I send a FOIA request by mail?
Write a letter to the agency's FOIA office that says it's a request under the Freedom of Information Act, reasonably describes the records you want, states the format you'd like and how much you're willing to pay in fees, and gives your contact details. Federal agencies must decide whether to comply within 20 working days of receiving a request (extendable by 10 working days in unusual circumstances), so sending it Certified with return receipt fixes the date the clock started.
How do I request my medical records by mail under HIPAA?
Send a written request to your provider's or health plan's medical records (HIM) office with your name, date of birth, the records you want, the format and where to send them. HIPAA lets providers require requests in writing if they tell you so, and they must act within 30 days of receiving your request, with one 30-day extension if they explain the delay in writing. They may charge only a reasonable, cost-based fee.
How do I file a notice of claim against a city, state or federal agency?
Before you can sue a government body for damages, you usually must first present a written claim to it within a short deadline. In California, claims for injury to a person or personal property must be presented within six months (Government Code 911.2); under the Federal Tort Claims Act, a written claim must be presented to the federal agency within two years, usually on Standard Form 95. Mailing the claim by Certified Mail with return receipt proves when it was presented.
How do I mail my COBRA election and first payment with proof?
Fill in the election form from your COBRA notice and mail it to the plan administrator's address on the notice before your election period ends; you have at least 60 days from the later of the notice or the loss of coverage. After you elect, you generally have 45 days to make the first premium payment. Sending the election by Certified Mail gives you a postmarked receipt for the date you elected.
How do I mail a complaint to my state insurance department?
Find your state's insurance department through the NAIC's state directory, then file using its complaint form (online or printed) or a letter with your name, the insurer, policy and claim numbers, what happened and what you want. If you mail it, send it Certified so you have proof of the date, and include copies of the insurer's letters.
How do I mail a consumer complaint to my state attorney general?
Find your state attorney general's consumer protection office (USA.gov and NAAG list them), download its complaint form or write a letter, and include the company's name and address, what happened with dates and amounts, what you've already done (with copies of your letters and certified receipts) and what you want. Most offices accept complaints by mail as well as online.
Templates for this topic
Ready to send yours?
Type or upload your letter and we print and mail it by First-Class or Certified Mail.
Write your letter