- 6 - 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...)Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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