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           
          6501(a).                                                                    
               To reflect the foregoing and the provisions of section                 
          7459(e),                                                                    
                                                  Decision will be                    
                                             entered for petitioner.                  




























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