Regina B. Jackson - Page 7

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          Rule 39.  In any event, we are not persuaded that petitioner's              
          returns were filed as she asserts.                                          
               Petitioner's testimony provided neither details nor                    
          corroboration that she mailed her returns on the dates that she             
          claims to have mailed them.  Her speculation as to possible                 
          misfiling or loss by the IRS does not identify any alternative              
          name that she has ever used or any reason to believe that returns           
          for 2 consecutive years, filed 11 months apart, would have been             
          misplaced.  Petitioner presented no reliable evidence that she              
          secured an extension of time to file her 1994 return or that she            
          had reasonable cause for belated filing of either return.  Even             
          by petitioner's account, her returns were late.                             
               Because petitioner's returns were not timely even if mailed            
          on the dates that she claims to have signed them, section                   
          7502(a), which treats timely mailing as timely filing, has no               
          application to this case.  See Maxon v. Commissioner, T.C. Memo.            
          1994-494.   For purposes of the statute of limitations under                
          section 6501(a) or to avoid additions to tax under section                  
          6651(a), returns are filed only when they are actually received             
          by the IRS.  See Walden v. Commissioner, 90 T.C. 947, 951-952               
          (1988); Boone v. Commissioner, T.C. Memo. 1997-102; Diego                   
          Investors-IV v. Commissioner, T.C. Memo. 1989-630; see also                 
          Belser v. Commissioner, 174 F.2d 386, 390-391 (4th Cir. 1949),              

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