-8-
Petitioner, however, cannot avail himself of this remedial
provision because the record does not establish that the returns
were delivered to the IRS prior to March 15, 1994. See sec.
301.7502-1(d)(1), Proced. & Admin. Regs.
Section 7502(c) provides that if a return is sent by U.S.
registered or certified mail, the registration or certification is
prima facie evidence that the return was delivered to the IRS
office to which it was addressed. See sec. 301.7502-1(d)(1),
Proced. & Admin. Regs.; see also Hiner v. Commissioner, T.C. Memo.
1993-608. Petitioner did not mail his 1989 or 1990 returns by
registered or certified mail. Thus, he assumes the risk of non-
delivery of the returns. See Walden v. Commissioner, supra at 952.
It is difficult to believe that respondent could lose or
misplace petitioner’s tax returns for both of the years in issue,
as well as for 1991 and 1993. Based on the record before us, we
are unable to find that petitioner filed his 1989 and 1990 returns
as of the date the notices of deficiency were mailed.
Overpayments of 1989 and 1990 Taxes
Petitioner contends that he is entitled to refunds for
overpayments of his 1989 and 1990 Federal income taxes. Respondent
contends that the time limitations of sections 6511 and 6512
preclude petitioner from obtaining any portion of his overpayments.
Pursuant to section 6512(b)(1), we have jurisdiction to
determine the existence and amount of any overpayment of tax to be
credited or refunded for years that are properly before us.
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