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(9th Cir. 1984), affg. T.C. Memo. 1982-371; Abramo v.
Commissioner, 78 T.C. 154, 163 (1982).
Section 7502(a) provides that when a return is delivered by
U.S. mail to the IRS office to which such return is required to
be filed after the date prescribed for its filing, the date of
the U.S. postmark stamped on the envelope in which the return is
mailed is deemed to be the date the return is delivered to the
IRS. Walden v. Commissioner, 90 T.C. 947, 952 (1988). Section
7502(c) provides that if a return is sent by U.S. registered or
certified mail, the registration or certification is prima facie
evidence that the return was delivered to the IRS office to which
addressed. See Walden v. Commissioner, supra at 952; sec.
301.7502-1(d)(1), Proced. & Admin. Regs. And when taxpayers do
not use registered or certified mail, they must assume the risk
of nondelivery of the return to the IRS. Walden v. Commissioner,
supra at 952; sec. 301.7502-1(c)(2), Proced. & Admin. Regs.
Petitioners requested an extension to file their 1985
Federal income tax return and remitted a payment of $10,000 along
with their extension request. Petitioners' 1985 Federal tax
return was due April 15, 1986, or if properly extended, no later
than October 15, 1986. Secs. 6081(a), 6651(a)(1); sec. 1.6081-
1(b), Income Tax Regs. However, there is no record that their
1985 Federal income tax return was filed until July 29, 1988.
Petitioners did not mail their 1985 Federal income tax return by
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