Charles J. Dugan - Page 6

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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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