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Plaintiffs argue that the recent tax
court decision in Estate of Wood v.
Commissioner of Internal Revenue, 92 T.C. 793
(1989) allows them to prove timely filing of
their return by extrinsic evidence. We
disagree.
First, the tax court in Wood, unlike this
court in Miller, found the judicially-created
presumption, that proof of a properly mailed
document is received, applied in section 7502
cases. 92 T.C. 798-99. Further, the tax
court's holding in Wood that section 7502(c)
creates a "safe harbor" for taxpayers who file
by registered or certified mail was rejected
by this court in Miller, 784 F.2d at 731.
More importantly, the tax court in Bruder v.
Commissioner, 57 T.C.M. 873 (1989), held that
Wood's presumption of delivery did not apply
to cases appealable to the Sixth Circuit
because, in Miller, the Sixth Circuit rejected
the applicability of any such presumption and
held that section 7502 creates the only
exceptions to the physical delivery rule. 57
T.C.M. at 874.
The Court of Appeals for the Sixth Circuit again confirmed
that the exceptions provided in section 7502 are the only ones to
the rule of actual physical delivery. Carroll v. Commissioner, 71
F.3d 1228 (6th Cir. 1995), affg. T.C. Memo. 1994-229. Here,
petitioner has failed to show that section 7502 applies.
Accordingly, petitioner's return is deemed filed on July 1, 1992,
thus making the notice of deficiency timely.
Issue 2. Backpay Award
Respondent determined that the $137,918.96 petitioner
received in 1990 as partial settlement of the Title VII claim is
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