-7-
He further testified that he sent by regular mail his 1989 return
on April 6, 1990, and his 1990 return on April 10, 1991.
Petitioner’s mother, Mary E. Stevens, testified that she reviewed
her son’s 1989 and 1990 returns prior to their proper filing dates,
witnessed her son sign the 1989 return, and accompanied him to the
post office when he mailed the 1989 return. She did not accompany
petitioner when he mailed his 1990 return.
Petitioner argues that because he timely deposited his 1989
and 1990 Federal income tax returns in the U.S. mail, in properly
addressed envelopes with the proper prepaid postage affixed, there
is a strong presumption that the returns were delivered to, and
received by, the IRS in due course.
Respondent claims that petitioner’s 1989 and 1990 returns were
not filed before March 15, 1994. In this regard, Kyle Outen, a
custodian of records with the IRS Philadelphia Service Center,
testified that a diligent search of the IRS’ files revealed no
record of petitioner's filing his 1989 or 1990 returns prior to
March 15, 1994.4
Section 7502(a) provides that when a return is delivered by
U.S. mail to the IRS office to which such return is required to be
filed after the date prescribed for its filing, the date of the
U.S. postmark stamped on the envelope in which the return is mailed
is deemed to be the date the return is delivered to the IRS.
4 Although 1989 and 1990 are the only years before us,
Mr. Outen testified that the Internal Revenue Service has no
record of petitioner's filing returns for 1991 or 1993.
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