Rosiland J. Smith - Page 7




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          on April 15, 1996.  Thus, the statute of limitations issue turns            
          on when the return was filed.                                               
               Generally, a return is filed when it is delivered to and               
          received by the IRS.  Walden v. Commissioner, 90 T.C. 947, 951              
          (1988).  This general presumption is modified by section 7502.              
          Under section 7502(a), where a return is mailed and bears a U.S.            
          Postal Service postmark on or before the due date but is received           
          by the IRS after the due date, the return is deemed timely filed.           
          Estate of Wood v. Commissioner, 92 T.C. 793, 795-796 (1989),                
          affd. 909 F.2d 1155 (8th Cir. 1990).  Petitioner's return was not           
          timely postmarked.                                                          
               Petitioner argues that we should apply the common law                  
          “mailbox rule” to determine whether the return was timely mailed            
          and therefore deemed timely filed under section 7502.  The common           
          law mailbox rule provides that proof of a properly mailed                   
          document creates a presumption that the document was delivered              
          and actually received by the addressee.  Estate of Wood v.                  
          Commissioner, supra at 798-799.  In applying section 7502, when a           
          taxpayer does not have documentary evidence that a document was             
          mailed, we have in particular circumstances allowed indirect                
          evidence to prove that the document was mailed.  Estate of Wood             
          v. Commissioner, supra; see also Anderson v. United States, 966             
          F.2d 487 (9th Cir. 1992).                                                   







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