Loren H. Schwechter - Page 4




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          April 15, 1990, and April 15, 1992, respectively, he did not file           
          returns for those years until October 4, 1993.  To prove that he            
          filed his returns on time, notwithstanding the absence of copies            
          of the timely filed returns or of any entry in respondent’s                 
          records, petitioner relies on his own testimony, the testimony of           
          his mother, a series of letters purportedly sent by him to                  
          respondent during the period 1989 through 1995, and evidence of             
          certain divorce proceedings between him and his former spouse.              
               With respect to the divorce, petitioner claims that as part            
          of protracted proceedings that lasted from 1983 until 1991, he              
          was required to submit, and did submit, copies of his filed 1988            
          and 1989 returns to the divorce court.  In addition, he asserts             
          that his right to obtain a refund was used in the calculation of            
          his child support obligations.  However, petitioner never                   
          introduced any records from the divorce proceedings.  In fact,              
          the only records from the divorce proceedings that are in                   
          evidence were introduced by respondent, and they do not support             
          petitioner’s claims.  In a judgment filed on October 30, 1989,              
          the divorce court made detailed findings concerning petitioner’s            
          assets, which the court then allocated among petitioner’s                   
          creditors and former spouse, to whom petitioner owed a family               
          support arrearage of $29,773.  Despite finding insufficient                 
          assets to satisfy petitioner’s obligations, the divorce court               
          made no mention of petitioner’s 1988 return or the refund in                






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