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the event to Swink's bankruptcy proceeding that occurred during
1989. According to petitioner, he reported no 1989 Federal
income tax liability because of the extent of deductions for
losses he incurred during that year, and he made no claim for
refund on the return.
Petitioner explained that he prepared his 1989 return with
the assistance of a friend. Petitioner further explained that he
was unsure of whether he properly accounted for certain items on
the return so he attached to the return a handwritten letter that
identified his concerns. Petitioner did not produce a copy of
his 1989 return at trial. He explained that he discarded any
copies of the return that might have existed along with all other
documents and information relating to 1989 several years before
he received the notice of deficiency in 1996.
We are satisfied from petitioner's testimony that he mailed
his 1989 Federal income tax return as claimed. There were no
internal inconsistencies in his testimony, and nothing in the
record suggests that his description of the event is improbable.
Petitioner did not specify the exact date in March that he
mailed the return, but even if mailed on the last day of that
month, it should have been delivered to respondent's Memphis
Service Center in due course of the mails. See Arkansas Motor
Coaches, Ltd. v. Commissioner, 198 F.2d 189, 190 (8th Cir. 1952).
That being so, we presume that petitioner's 1989 return was
delivered to respondent prior to the date it was due to be filed.
See sec. 6072(a).
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