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to the fact that Exhibit 8-P has a receipt stamped “August 22,
1996” and a circle around the stamp which they claim is a
circular “quick-type” signature. They also point out a mark in
the top check box on the lower left, which they claim is a check
mark by the IRS indicating that the Form 2688 was approved.
Respondent argues that the Form 2688 which petitioners claim to
have filed is questionable because the circular mark is not a
signature and respondent’s records do not indicate receipt of the
Form 2688.
When a return is required to be filed on or before a
prescribed date and the return is delivered by the U.S. mail
after that date, the date of the U.S. postmark is deemed the date
of delivery. Sec. 7502. One requirement imposed by section 7502
is, in essence, that a return will be deemed delivered on the
postmark date only if the return is mailed on or before its due
date. In other words, timely mailing is timely filing. See
Emmons v. Commissioner, 92 T.C. 342, 346 (1989), affd. 898 F.2d
50 (5th Cir. 1990).
“Filing, generally, ‘is not complete until the document is
delivered and received.’” Carroll v. Commissioner, T.C. Memo.
1994-229 (quoting United States v. Lombardo, 241 U.S. 73, 76
(1916)), affd. 71 F.3d 1228 (6th Cir. 1995). Proof that a
document has been sent by registered mail or certified mail and
that the envelope was properly addressed would have constituted
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