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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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