Charles J. Dugan - Page 8

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          return using the information reflected in the substitute return.            
          There is nothing in the IRS records which would lead us to                  
          believe that a 1991 return was filed prior to the mailing of the            
          notice of deficiency.                                                       
               As a general rule, we are not required to accept                       
          petitioner's self-serving testimony as to when he filed his                 
          return.  Masters v. Commissioner, 243 F.2d 335, 338 (3d Cir.                
          1957), affg. 25 T.C. 1093 (1956); Tokarski v. Commissioner, 87              
          T.C. 74 (1986).  Petitioner has not met his burden of proving               
          that he timely filed his 1991 return.  Therefore, we conclude               
          that petitioner did not file a return prior to the issuance of              
          the notice of deficiency and the filing of the petition.                    
               (e)  Election of Married Filing Joint Return Status                    
               Having found that no return was filed and that the purported           
          copy of the 1991 return was not submitted until after the mailing           
          of the notice of deficiency and after the filing of the petition            
          herein, we must decide whether petitioner may elect married                 
          filing joint return status.  On the purported copy, submitted               
          April 15, 1994, petitioner designated his filing status as                  
          "married filing separate".  On March 30, 1995, the IRS received             
          an amended return for 1991 on which petitioner elected the filing           
          status of "married filing joint".7                                          


          7  The purported copy of the 1991 return submitted Apr. 15,                 
          1994, includes substantially identical income to that determined            
          in the notice of deficiency.  The return submitted by petitioner            
                                                             (continued...)           




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