- 4 - Petitioner pointed out the difference between the dates April 8, 1997, and April 18, 1997, and the reference to the received date as wrong to show respondent was not accurate. Petitioner argues that the dates used by respondent should be ignored. Petitioner's contention is that the period of limitations expired on April 15, 1999, prior to the mailing of the notice of deficiency on December 28, 1999. A witness for petitioner testified that he saw petitioner mail on April 15, 1996, an envelope bearing a typed address to the IRS, Fresno, California 93888. In response to a question from respondent, the witness confirmed that the address was typed. However, the address on the envelope containing petitioner’s return was not typed, but was written in a scrawl. The fact is that petitioner is the person who knew when she filed her Federal income tax return for the year 1995. She failed to appear at trial. The rule is well established that the failure of a party to introduce evidence within her possession which, if true, would be favorable to her, gives rise to the presumption that if produced it would be unfavorable. Wichita Terminal Elevator Co. v. Commissioner, 6 T.C. 1158 (1946), affd. 162 F.2d 513 (10th Cir. 1947). Ms. Susan J. Hernandez, a disclosure officer for the Los Angeles IRS office, testified regarding the procedures used at the IRS to keep track of documents. She stated that if a returnPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
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