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OPINION
Filing of Petitioner’s 1989 and 1990 Returns
Preliminarily, we must decide when petitioner filed his 1989
and 1990 tax returns. Generally, calendar year individual
taxpayers must file a Federal income tax return by April 15
following the close of the calendar year. Sec. 6072(a). “The
‘filing’ of a return or a claim for refund by a taxpayer is
completed when the return or claim reaches the collector’s office.”
Jones v. United States, 226 F.2d 24, 28 (9th Cir. 1955); see also
Heard v. Commissioner, 269 F.2d 911, 913 (3d Cir. 1959), revg. on
another issue 30 T.C. 1093 (1958); Walden v. Commissioner, 90 T.C.
947, 951 (1988); Pace Oil Co. v. Commissioner, 73 T.C. 249 (1979).
Petitioner bears the burden of proving when he filed a return.
Rule 142(a). Petitioner has no documentary evidence as to when or
even that he did file his tax returns for 1989 and 1990. When a
taxpayer cannot provide any documentary evidence that he filed a
tax return and respondent’s records do not show receipt of the
document in question, we have accepted the credible testimony of
witnesses to the preparation and mailing of the document. See
Estate of Wood v. Commissioner, 92 T.C. 793, 796, 798 (1989), affd.
909 F.2d 1155 (8th Cir. 1990) (testimony of postmistress who
affixed postmark); Mitchell Offset Plate Serv., Inc. v.
Commissioner, 53 T.C. 235, 239-240 (1969) (testimony of
corporation’s shareholders and its accountants). Petitioner
testified that he personally prepared his 1989 and 1990 returns.
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