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shows that the Philadelphia Service Center received those returns
from a district office.
Arczynski, the secretary in Harrington’s office who
processed deliveries to Harrington on February 21, 1997, was
respondent’s only witness. She described routine procedures at
her office but had no knowledge of the facts of this case.
We find that petitioner hand delivered the photocopied
returns with original signatures for the years in issue to
someone in the building containing the District Director’s
offices on February 21, 1997.
3. Whether Delivery of the Returns for the Years in Issue
to 31 Hopkins Plaza Constituted Filing of Those Returns
An individual taxpayer must file his or her return in the
internal revenue district in which the legal residence or
principal place of business of the individual is located, or at
the service center serving that district, as the Secretary may by
regulations designate. Sec. 6091(b)(1)(A). The applicable
regulations provide:
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Last modified: May 25, 2011