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has no record of receiving petitioners’ 1994 return before
January 14, 1999.
Petitioners presented no documentation, such as a registered
or certified mail receipt, as to the filing of their 1994 return.
Petitioner husband’s testimony about mailing petitioners’ 1994
joint return was vague, as he was unable to recall even whether
he mailed it from North Carolina or Georgia. Moreover, the
record shows that petitioners are chronic late filers of their
Federal income tax returns, which weighs against their
credibility in this regard. We conclude and hold that
petitioners have failed to prove that they mailed their 1994
joint Federal income tax return before the notices of deficiency
were issued.
Consequently, the 2-year look-back period of section 6511
applies, and petitioners are entitled to a refund only of taxes
paid within the 2 years immediately prior to the date the notices
of deficiency were mailed. See secs. 6511(a) and (b)(2)(B);
Commissioner v. Lundy, supra at 243.
Petitioners’ 1994 Federal tax withholdings are deemed paid
on April 15, 1995, see secs. 6513(a) and (b)(1), more than 2
years before December 18, 1997, when respondent issued the
notices of deficiency. Thus, we lack authority to award
petitioners a refund of their 1994 overpayment. See id.
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