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is received by the Service Center between January and April the
15th of the year the return is due, then there is no date stamped
received on the document. Late returns are date stamped received
at the time they come in. The envelopes in which the returns are
mailed are attached to the taxpayer's return only if the return
is received after April 15.
All returns, documents, and correspondence are stamped with
a document locator number when they are processed by the Service
Center. The date the return is processed is not necessarily the
date the return is received. The delay in processing does not
affect the filing date and is not usually more than a week after
the item is received. The document locator number provides a
Julian date, which is a number that corresponds with the day of
the calendar year that the document was processed, e.g., 1
through 365.
The document locator number on petitioner's 1995 tax return
is 116. This number corresponds to April 26. The last digit of
the document locator number is a 7, which means that the return
was processed in 1997.
Under the general rule of section 6501(a), a deficiency must
be assessed within 3 years from the date on which the return is
filed. The notice of deficiency was issued on December 28, 1999.
Respondent determined that petitioner filed her 1995 return on
April 18, 1997. Petitioner claims that she filed her 1995 return
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Last modified: May 25, 2011