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6501(b)(3) provides: "Notwithstanding the provisions of
paragraph (2) of section 6020(b), the execution of a return
by the Secretary pursuant to the authority conferred by
such section shall not start the running of the period of
limitations on assessment and collection."
We begin with petitioner's alternative argument that
he filed his 1989 and 1990 returns by mail with the
Internal Revenue Service Centers more than 3 years before
respondent issued the subject notice of deficiency. The
evidence on which petitioner relies in support of this
factual assertion is his own testimony at trial.
Petitioner's testimony is vague, is not supported by any
documentary evidence, such as certified mail receipts, is
contradicted by respondent's records, which do not record
such filings, and is unbelievable.
In the case of his 1989 return, petitioner testified:
"I believe it's signed April 12th or 11th [of 1992] and
that's when I apparently mailed it." (Emphasis supplied.)
He further testified: "I believe I mailed it to Fresno,
California" (emphasis supplied), notwithstanding the fact
that he resided in New Jersey at the time. Petitioner's
1989 return states that his address is 1034 17th Street,
No. 102, Santa Monica, California 90828. Petitioner states
that he used a California address on his 1989 return
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