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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).
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