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15, 1997, establish that petitioner mailed his 1993 return on
August 31, 1995. Petitioner contends that the note on his return
shows that he believed that the 1993 return that he mailed on
April 15, 1997, was a duplicate of a return he filed earlier. We
disagree. The note on his return simply requests that the return
not be duplicated. The note on Ball's copy suggests that the
author of the note believed that Ball's copy had been filed
before April 15, 1997. However, the record does not show who
wrote the note or what that person knew when he or she wrote it.
The notes do not establish that petitioner mailed his 1993 return
before March 24, 1997.
Petitioner contends that he proved with evidence of habit
that he mailed his 1993 return before March 24, 1997. Rule 406
of the Federal Rules of Evidence provides that evidence of habit
is relevant to prove that the conduct of a person on a particular
occasion conforms to that person's habit. Petitioner testified
that his habit was to pick up his income tax return from Ball's
office and take it home for his wife to sign. Petitioner
testified that when he picked up a return "it's in the mail the
same day." He did not say who mailed his income tax returns or
where or how they were mailed.2
2 Petitioner testified that he mailed returns that did not
require his wife's signature at a post office in Golden,
Colorado, near his office.
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