Keith R. Basham - Page 7

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               Respondent has offered no evidence to rebut the presumption            
          of delivery that results from petitioner's testimony.  We find,             
          therefore, that petitioner timely filed his 1989 Federal income             
          tax return.  It follows that the assessment and collection of the           
          deficiency here in dispute is barred because the notice of                  
          deficiency was not issued within the period prescribed by section           
               To reflect the foregoing and the provisions of section                 
                                                  Decision will be                    
                                             entered for petitioner.                  

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