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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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