I was living in India when I eFiled taxes for year 2004.State return was accepted but federal return was rejected. Hence, I printed federal return and mailed it from India on 04/16/09 at 9:00AM which was technically 04/14/09 @ 21:30 PST. I moved back to USA in 03/06, and filed all my returns till date from US and the refund back from IRS without any hassle.
It so happens that IRS never received 2004 federal return mailed from India nor was I flagged for the lapse.IRS never communicated to me about it nor did not know about it till April 2010 when I called in to request transcripts for my upcoming n400 application. IRS records show that I tried to eFile federal return twice but failed, but I do not have any proof that I sent the copy via postal services. I re-signed my 2004 1040 form and send it in again and got transcript for 2004.
How should I answer the question on n400 form which asks whether I ever failed to file federal, stat, or local taxes since becoming LPR?
Thank you,