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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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