Business & farm

AND as a final note, when sending any paper returns to the IRS, always send those certified mail return receipt.

This is very inexpensive insurance as the taxpayer always has the initial burden of proof for mailing.  The return receipt proves that the return has / had been received by the IRS.

*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.