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substitute returns for petitioner for tax years 1988 though 1995.
Petitioner did not challenge the veracity of IRS records for tax
years other than those in issue. We do not believe that the IRS
lost petitioner's Federal income tax returns year after year.
On the basis of the record, we find that the certified mail
sent to the IRS by petitioner on April 15, 1994, did not contain
petitioner's 1993 tax return but contained only Form 4868, an
application for an extension of time to file her 1993 income tax
return. Petitioner may not rely on the presumption in section
7502(c). Accordingly, we find that petitioner's 1993 Federal
income tax return was not filed before October 2, 1998, and
therefore the claim for refund for overpayment of taxes for 1993
was made on October 2, 1998.
B. 1994 Taxable Year
At trial, petitioner presented an express mail receipt dated
May 15, 1995.5 The receipt showed total postage and fees paid in
the amount of $11.85. The postage and fees were listed as
follows: $10.75 postage and $1.10 return receipt fee.
Petitioner contends that the express mail receipt dated May
15, 1995, establishes that petitioner mailed her 1994 return to
the IRS on that date.
Again, we weigh the credibility of petitioner's testimony,
and we consider petitioner's lack of actual knowledge of the
5
Petitioner also submitted a postmarked copy of the
address label with the same date.
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