Randall Mark Jacobson - Page 12

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            he and Evalyn filed their tax returns for 1993, 1994, and 1995.6                               
                  We agree with a major element of petitioner’s contentions,                               
            that petitioner’s and Evalyn’s joint tax returns for all 3 years                               
            were filed on or before March 11, 1997.                                                        
                  Respondent’s determinations as to matters of fact in the                                 
            notice of deficiency are presumed to be correct, and petitioner has                            
            the burden of proving otherwise.  See Rule 142(a) of the Tax Court                             
            Rules of Practice and Procedure; Welch v. Helvering, 290 U.S. 111,                             
            115 (1933); Anson v. Commissioner, 328 F.2d 703, 706 (10th Cir.                                
            1964), affg. Bassett v. Commissioner, T.C. Memo. 1963-10.                                      
                  Respondent stresses the improbability of the “scenario” of                               
            respondent’s losing petitioner’s tax returns for 3 consecutive                                 
            years while at the same time retaining in respondent’s files                                   
            unsigned copies of petitioner’s and Evalyn’s partial tax returns.                              
            Respondent urges us instead to credit “Respondent’s computer                                   
            records [which] demonstrate that the respondent did not receive                                
            signed, complete tax returns before December 4, 1998.”                                         
                  On the other hand, we regard as improbable the scenario of                               

                  6In his opening statement at trial, petitioner stated that he                            
            and Evalyn filed their joint tax return for each of the years in                               
            issue on or about Oct. 15 of the following year, having first asked                            
            for and received extensions of time for filing.  While on the                                  
            witness stand, petitioner clearly testified to the same effect as                              
            to 1993 and 1994, and inferentially to the same effect as to 1995.                             
            On opening brief, petitioner proposed Findings of Fact that his                                
            1993 and 1994 tax returns were filed on Oct. 15 of the following                               
            year, and that he filed an amended 1995 tax return on July 15,                                 
            1997.  On answering brief, petitioner contends that “Complete,                                 
            signed returns for 1993, 1994, and 1995 were filed within 2 years                              
            of the last payment for the given year.”                                                       

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