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
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