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to such agents does not necessarily constitute proper
filing"); see also Kotovic v. Commissioner, T.C. Memo.
1959-177.
In this case, we find that there was no filing of
the subject returns in April 1992 when petitioner gave
photocopies of his 1989 and 1990 returns to respondent's
revenue agent. Clearly, the revenue agent was not the
prescribed place for filing those returns pursuant to
section 6091(b)(1). O'Bryan Bros., Inc. v. Commissioner,
supra; W.H. Hill Co. v. Commissioner, supra; Winnett v.
Commissioner, supra; Espinoza v. Commissioner, supra;
Green v. Commissioner, supra; Metals Refining Ltd. v.
Commissioner, supra.
Moreover, there is nothing in the record to show that
petitioner intended his delivery of those documents to the
agent in April 1992 to constitute the filing of his
returns. See Berenbeim v. Commissioner, T.C. Memo. 1992-
272. Petitioner gave them to the revenue agent who had
requested copies of the returns, and petitioner did not
tell the agent that petitioner had not previously filed the
returns with the Internal Revenue Service. Respondent's
agent received the returns thinking that they were the
copies that he had requested. The revenue agent reviewed
the copies of petitioner's 1989 and 1990 returns and may
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