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the 3 years before the taxpayer filed his return. However, if
petitioner filed his 1993 Federal income tax return after March
24, 1997, then we would have jurisdiction only to award a refund
of tax that he paid for 1993 during the 2-year period ending on
that date.
Petitioner contends that the 3-year period applies because
he filed his 1993 return before March 24, 1997. Respondent
contends that petitioner first filed his 1993 return on April 15,
1997, and thus the 2-year period applies. Petitioner bears the
burden of proof. Rule 142(a).
B. Whether Petitioner Mailed His 1993 Income Tax Return Before
March 24, 1997
Petitioner testified that he could not specifically recall
mailing his 1993 Federal income tax return in 1995. Petitioner
contends in his posttrial brief that he picked up the return at
Ball's office on August 31, 1995, took it directly home for his
wife to sign, then drove a short distance to the post office
where he mailed the return. It is clear that petitioner picked
up the return at Ball's office on August 31, 1995. However, he
did not offer any evidence at trial that he took it home, that
his wife signed it, or that he mailed it at the post office. We
may not consider factual allegations in briefs that are
unsupported by the record.
Petitioner does not contend that he used certified mail to
mail his 1993 return in 1995, and he has no record that he mailed
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