Lee R. Stevens - Page 6

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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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