Keith R. Basham - Page 4

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               Petitioner agrees that in 1989 he received compensation from           
          Swink in at least the amount reported on the Form W-2 issued to             
          him by that company, as reflected in the notice of deficiency.              
          He has no recollection of the $44 distribution; however, he                 
          believes that it might have been from a section 401(k) plan.                
          Regardless, petitioner contends that he filed a timely 1989                 
          Federal income tax return and reported his compensation from                
          Swink and any other income he might have received that year.                
          Respondent, on the other hand, denies that a 1989 return was                
          received from petitioner.                                                   
               As a general rule, an income tax assessment must be made               
          within 3 years after the return was filed.  See sec. 6501(a).  If           
          a taxpayer fails to file a Federal income tax return for any                
          year, as respondent contends petitioner failed to do for 1989,              
          the period of limitations is, in effect, unlimited for that year.           
          If petitioner filed his 1989 Federal income tax return as he                
          claims, the period of limitations for 1989 expired long before              
          the notice of deficiency for that year was issued to him.                   
               Generally, a document is considered filed with the Internal            
          Revenue Service when it is received by that agency.  See United             
          States v. Lombardo, 241 U.S. 73, 76 (1916).  "The 'filing' of a             
          return * * * by a taxpayer is completed when the return * * *               
          reaches the collector's office."  Jones v. United States, 226               
          F.2d 24, 28 (9th Cir. 1955).                                                

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