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mistakes in processing his tax return information, respondent
should bear the burden of proof with respect to the question of
whether petitioner timely filed his 1991 return.
It is well established that in the absence of exceptional
circumstances the Court will not look behind a deficiency notice
to determine whether the Commissioner's agents followed proper
administrative procedures. Human Engineering Institute v.
Commissioner, 61 T.C. 61, 66 (1973); see also Greenberg's
Express, Inc. v. Commissioner, 62 T.C. 324, 327 (1974). Even in
such exceptional circumstances, the Court will generally not hold
the deficiency notice null and void to relieve the taxpayer of
any tax liability. Greenberg's Express, Inc. v. Commissioner,
supra at 328.
The evidence presented does not indicate that respondent's
agents engaged in any conduct violative of petitioner's rights,
nor does it show that the deficiency notice was arbitrary or
without foundation. Accordingly, respondent's determination is
presumed correct.
(d) Filing of the 1991 Return
Having concluded that petitioner has the burden of proof to
establish the timely filing of his 1991 return, we must consider
whether he has met that burden. Petitioner alleges that he filed
his 1991 return on or about April 15, 1992.6 The only evidence
6 At trial, petitioner testified that he filed his 1991
return on Apr. 15, 1992. It was not clear whether petitioner
(continued...)
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