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However, petitioner has failed to recognize that the cases
in which the common law mailbox rule is applied are generally
those where the return was never received by the IRS, not those
where the return was received after its due date bearing a
legible but untimely postmark. See Anderson v. United States,
supra; Estate of Wood v. Commissioner, supra. "When a legible
postmark appears on an envelope no evidence that the petition was
mailed on some other day will be allowed." Shipley v.
Commissioner, 572 F.2d 212, 214 (9th Cir. 1977), affg. T.C. Memo.
1976-383. Petitioner offered no explanation why the envelope was
postmarked and received almost exactly 1 year after it was
allegedly mailed. We find that the return was mailed after the
due date on April 18, 1997, the date the envelope was postmarked.
When a return is mailed after the due date, the return is
considered filed on the date the return is actually received by
the IRS. Emmons v. Commissioner, 92 T.C. 342, 346-347 (1989),
affd. 898 F.2d 50 (5th Cir. 1990); Radding v. Commissioner, T.C.
Memo. 1988-250.
Petitioner’s return was received by the IRS at some point
between April 18, 1997, and April 26, 1997. Because there was
some question as to the exact date the return was received, the
IRS used the earliest date of April 18, 1997, as the received
date. We shall do the same. Therefore, we find that
petitioner’s return was received on April 18, 1997, and was filed
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