Emil Fankhauser - Page 6

               Direct evidence of actual receipt of a document by the                 
          Internal Revenue Service, however, is not always necessary in               
          order to effectuate its filing.  We have held that proof that a             
          document was properly mailed gives rise to a presumption that the           
          document was delivered to, and received by, the person to whom it           
          was addressed.  Estate of Wood v. Commissioner, 92 T.C. 793, 798            
          (1989), affd. 909 F.2d 1155 (8th Cir. 1990).  This presumption of           
          delivery can operate as a substitute for direct evidence of                 
          actual receipt with respect to the filing of a document in                  
          situations where the taxpayer can establish that the document has           
          been properly mailed, but the Internal Revenue Service denies               
          having received the document.                                               
               Furthermore, with respect to certain documents, including              
          Forms 2553, proof that the envelope that contained the document             
          was properly addressed and sent by registered mail or certified             
          mail constitutes prima facie evidence that the document was                 
          delivered and therefore filed.  Sec. 7502(c); sec. 301.7502-                
          1(d)(1), Proced. & Admin. Regs.                                             
               In situations where the Commissioner denies receipt of a               
          document, the Court of Appeals for the Sixth Circuit, to which an           
          appeal in this case lies, has held that section 7502(c) provides            
          the exclusive means for a taxpayer to establish that the document           
          has been mailed and thereby filed.  See Carroll v. Commissioner,            
          71 F.3d 1228 (6th Cir. 1995), affg. T.C. Memo. 1994-229; Surowka            
          v. United States, 909 F.2d 148 (6th Cir. 1990); Miller v. United            






Page:  Previous  1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011