- 13 - return for 1993. Petitioner contends that she timely filed her 1993 return. We disagree. Petitioner stipulated and testified that she did not file a 1993 return. She contends that we should ignore her stipulation and trial testimony. We disagree. There is no evidence contrary to her stipulation and testimony that she did not file a 1993 return.5 Petitioner attached to her answering brief a copy of a form letter from respondent which shows her account information for 1993. She contends that the form letter establishes that she filed a return in 1993. We disagree. The form letter was not admitted into evidence, and, even if it had been, it would not establish that she filed a 1993 return. The form letter shows that she did not report any income, deductions, or tax for 1993. It does not state that petitioner filed a return for 1993. Petitioner contends that respondent’s agent who sent her the form letter told her that someone had erased all the numbers for 1993 to make it appear that she had not filed a 1993 return. There is no evidence to support this contention. Petitioner has 5 At trial, petitioner did not present any substantiation or financial records. In her answering brief, petitioner contends that she does not have records for 1993 because her basement, where she stored her files, flooded in 1993. There is no testimony or other evidence to support this statement. We do not consider assertions of fact made in a party’s brief that are not in evidence. Rule 143(b); Kronish v. Commissioner, 90 T.C. 684, 695-696 (1988).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011