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paid during the 2 years immediately preceding the filing of the
refund claim (2-year look-back period). Secs. 6512(b) and
6511(b)(2)(B). Before we can determine whether petitioners are
entitled to refunds of their 1989, 1990, and 1991 overpayments,
we must determine whether and when petitioners filed Federal
income tax returns and/or refund claims.
A. Whether Petitioners Filed Tax Returns
Respondent determined that petitioners did not file Federal
income tax returns for 1989, 1990, and 1991. Petitioners, who
bear the burden of proof, contend that they filed the appropriate
tax returns twice. Rule 142(a); Welch v. Helvering, 290 U.S.
111, 115 (1933). They assert that Mr. Turco mailed timely
returns for each year in question. The IRS, however, has no
record that it received returns from petitioners for these years.
Moreover, petitioners have not established that they mailed the
returns in question.
Petitioners further contend that they filed, for a second
time, when Mr. Turco delivered photocopies of their returns to
Agent McClaughlin. A return is valid only if it is verified
under penalty of perjury by an original signature and filed in
the appropriate office. Sec. 6061; Beard v. Commissioner, 82
T.C. 766 (1984), affd. 793 F.2d 139 (6th Cir. 1986); sec. 1.6061-
1(a), Income Tax Regs. Petitioners urge the Court to ignore the
signature and place of filing requirements. We decline to do so
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