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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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