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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 return
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