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A return form that is not signed or sworn to, as
required by the statute, does not meet the plain
requirements for the filing of a return and does not
start the period of limitations on assessment and
collection. See Lucas v. Pilliod Lumber Co., supra; Doll
v. Commissioner, 358 F.2d 713 (3d Cir. 1966), affg. T.C.
Memo. 1965-191; Richardson v. Commissioner, 72 T.C. 818,
823-824 (1979). Similarly, a return that is delivered to
an office other than the one specified by the Code and the
regulations for filing of that return is not considered
filed and does not commence the period of limitations. See
O'Bryan Bros., Inc. v. Commissioner, 127 F.2d 645 (6th Cir.
1942) (gift tax return given to revenue agent), affg. 42
B.T.A. 18 (1940); W.H. Hill Co. v. Commissioner, 64 F.2d
506 (6th Cir. 1933) (return given to examining agent),
affg. 23 B.T.A. 605 (1931); Winnett v. Commissioner, 96
T.C. 802 (1991) (return mailed to wrong service center);
Espinoza v. Commissioner 78 T.C. 412 (1982) (taxpayer
failed to prove that amended returns were filed when they
were handed to a revenue agent); Green v. Commissioner,
T.C. Memo. 1993-152 ("giving a delinquent return to an IRS
agent does not constitute filing"); Metals Refining Ltd. v.
Commissioner, T.C. Memo. 1993-115 ("Even if the IRS agents
received properly executed [partnership] returns, delivery
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