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his 1993 return in 1995. Respondent has no record of receiving a
1993 return for petitioner before April 15, 1997.1
Petitioner's testimony about mailing his 1993 return in 1995
was at best vague, unlike the testimony of the rural postmistress
in Estate of Wood v. Commissioner, 909 F.2d 1155 (8th Cir. 1990),
affg. 92 T.C. 793 (1989), who saw the taxpayer mail the tax
return at issue, and the testimony of the taxpayers' personal
secretary and employees in Carroll v. Commissioner, T.C. Memo.
1994-229, affd. 71 F.3d 1228 (6th Cir. 1995), who specifically
remembered how the taxpayers handled the tax return at issue in
that case.
Petitioner contends that Ball's routing control sheet
establishes that he mailed his 1993 return on August 31, 1995.
We disagree. The control sheet shows that petitioner picked up
his completed return at Ball's office on August 31, 1995, with an
envelope bearing the proper address and postage; it does not show
when the return was mailed.
Petitioner contends that the handwritten notes stating
"Please Do Not Duplicate" on his copy and "Reference, Resubmitted
1993 1040" on Ball's copy of petitioner's return mailed on April
1 This contrasts with Sullivan v. Commissioner, 985 F.2d
704, 706 (2d Cir. 1993), affg. in part and revg. in part T.C.
Memo. 1991-492, where it was unknown whether the Commissioner had
a record that the taxpayer had filed a return because the
Commissioner had not checked the service center with which the
taxpayer was required to file.
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