Keith R. Basham - Page 5

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               Direct evidence of actual receipt of a document by the                 
          Internal Revenue Service is not always necessary in order to                
          effectuate its filing.  For example, section 7502(c)(1) provides            
          that if certain documents are sent by registered mail then such             
          registration shall be prima facie evidence that the document was            
          delivered to the agency, officer or office to which it was                  
          addressed.  Furthermore, except in situations where we are                  
          constrained to do otherwise pursuant to Golsen v. Commissioner,             
          54 T.C. 742 (1970), affd. 445 F.2d 985 (10th Cir. 1971), this               
          Court considers proof that a document was properly mailed to give           
          rise to a presumption that the document was delivered to, and               
          received by, the person to whom it was addressed even though the            
          document was not sent by registered mail.  See Estate of Wood v.            
          Commissioner, 92 T.C. 793, 798 (1989), affd. 909 F.2d 1155 (8th             
          Cir. 1990); accord Anderson v. United States, 966 F.2d 487 (9th             
          Cir. 1992).  But 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 States, 784 F.2d             
          728 (6th Cir. 1986) (holding that the provisions of section 7502            
          supersede and extinguish the common law presumption of delivery).           
          The presumption of delivery is subject to rebuttal by the                   
          addressee.  See Walden v. Commissioner, 90 T.C. 947, 951 (1988).            
               Petitioner testified that in March 1990 he sent his 1989               
          return by regular mail to respondent's Memphis Service Center               
          (which was appropriate for an individual living where petitioner            
          did at that time).  He attributed his specific recollection of              

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