The Irregularity of IRS regulations

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Have you ever noticed that the Internal Revenue Service fails logically to follow through on its regulations?

For instance, I have a corporate client with a fiscal year end of March 31, 2013. I filed its Form 1120 for that year end. However, in May, it dissolved its corporation, and the IRS requires a short year Form 1120 to be filed two and one-half months following the month in which it dissolved, or by August 15, 2013. The instructions for Form 1120 read as follows:

A corporation that has dissolved must generally file by the 15th day of the 3rd month after the date it dissolved.

The problem is this: 2013 IRS tax forms, as well as my 2013 tax software, will not be available until the end of 2013. Duh?

Why doesn't the IRS just require the filing at its normal year end dates instead of creating another quandary for tax professionals?

Of course, I will file an extension and file the return then; and there is the alternative of filing on 2012 forms and crossing out the years on the tax forms, but that might create more mayhem at the Internal Revenue Service.

The Barefoot Accountant

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I am sure not every regulation is written to cover every contingency. If they were then what would we all have to gripe about?