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and requested she file another one, which she did. Petitioner
claims that the March 16, 1992, filing date listed on the
transcript of her 1989 tax year actually reflected the filing of
the copy of her return and did not reflect the date of her
original filing of her 1989 return (which respondent allegedly
misplaced). Petitioner produced no documentary evidence to
support this allegation. The Court is satisfied, on this record,
that March 16, 1992, is the original filing date of petitioner's
1989 Federal income tax return and that such return was not filed
timely.
Petitioner admits that the envelopes marked November 11,
1991, March 3, 1993, and August 17, 1993, reflected the actual
mailing dates of her returns for 1990, 1991, and 1992,
respectively; however, she argues that various illnesses prior to
the due dates for each of these three returns incapacitated her
to a degree that she could not file timely her returns.
Petitioner also contends that she requested and received an
extension of time to file each of these three returns; however,
she failed to produce copies of such extensions at trial.
Petitioner was in an automobile accident in March 1991 that
resulted in the spraining of her back; in 1992 she had
conjunctivitis and her doctor "gave [her] the wrong medicine and
blinded [her]"; and, in 1993, she had another auto accident that
caused her additional physical pain. In support of her claims,
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