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2. Discussion of Facts and Applicable Law
A. 1993 Taxable Year
At trial, petitioner presented a certified mail receipt
dated April 15, 1994, in support of her position that the 1993
income tax return was timely filed. The receipt showed total
postage and fees paid in the amount of $2.29. The postage and
fees were listed as follows: $.29 postage, $1.00 certified fee,
and $1.00 return receipt fee. Petitioner contends that the
certified mail receipt establishes the timely mailing of her 1993
Federal tax return. Petitioner relies on section 7502(c), which
provides in relevant part:
(c) Registered and Certified Mailing.--
(1) Registered mail.--For purposes of this
section, if any such return, claim, statement, or other
document, or payment, is sent by United States
registered mail--
(A) such registration shall be prima facie
evidence that the return, claim, statement, or other
document was delivered to the agency, officer, or
office to which addressed, and
(B) the date of registration shall be deemed
the postmark date.
(2) Certified mail.--The Secretary is authorized
to provide by regulations the extent to which the
provisions of paragraph (1) of this subsection with
respect to prima facie evidence of delivery and the
postmark date shall apply to certified mail.
Respondent contends that petitioner's April 15, 1994,
certified mailing did not contain petitioner's 1993 tax return.
Rather, respondent contends that petitioner mailed only the
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