- 15 -
A I didn't mail it initially. Subsequently, I
mailed it. I actually think I sent it by
certified mail, as I've indicated, and I cannot
locate those records.
Q Let's go back to 1990 again. What was-–when was
the first time that you filed your 1990 tax
return?
A I believe I gave it directly to Mr. Brokowski.
[Emphasis supplied.]
On the basis of the above discussion, we find that
petitioner has failed to establish 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.
Petitioner's principal argument is that he filed his
1989 and 1990 returns, and the period of limitations on
assessment and collection under section 6501(a) began to
run as to each tax year, in April 1992, when petitioner
submitted photocopies of the returns to respondent's
revenue agent. If measured from April 1992, the period of
limitations on assessment and collection expired before the
subject notice of deficiency was issued.
Petitioner argues that, if respondent treats a return
"as filed", then the period of limitations on assessment
and collection under section 6501(a) begins to run,
irrespective of whether the return was filed in a location
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