If a client provides their attribution check to an agent of a company prior to the April 15 deadline, and the agent puts it into the mail to send to the processing area.

The check gets lost. Can the company allow the client to provide a replacement check - dated of course after 4/15?

Is there any Private Letter Rulings to substantiate this?

Thanks

J

What does attribution mean????
Do you mean contribution???

I mean there contribution that they would like to attribute to the previous year.