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Revenue Service never received the request and that petitioner’s
tax return was not timely filed.
Section 6651(a)(1) provides that if a taxpayer fails to file
a return by its due date, including extensions of time for
filing, there shall be an addition to tax equal to 5 percent of
the tax required to be shown on the return for each month the
failure to file continues, not to exceed 25 percent. The
addition to tax under section 6651(a) shall not apply, however,
if the taxpayer can show that the failure to timely file the
return was due to reasonable cause and not willful neglect. Sec.
6651(a)(1).
Section 7502(a) provides that a return or other document is
deemed timely filed on the date of the postmark on the envelope
or the date of a receipt is issued by the United States Post
Office for either certified or registered mail. Sec. 7502(a),
(c). The Court of Appeals for the Ninth Circuit, however, to
which this case is appealable, concluded that extrinsic evidence
other than a postmark or postal receipt is admissible to prove
timely mailing. See Anderson v. United States, 966 F.2d 487 (9th
Cir. 1992) (evidence that taxpayer saw the postal clerk stamp the
envelope with a postmark and place it in a mailing pouch
admitted). Petitioner did not testify nor produce any evidence
with regards to the steps he took to mail his extension request.
Therefore, on this record we must conclude that petitioner did
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