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the postmark date on an envelope falls within the prescribed
period on or before the prescribed date. To establish that a
return has been timely filed, we require reliable testimony or
other corroborating evidence of the circumstances surrounding the
return's preparation and mailing. See, e.g., Estate of Wood v.
Commissioner, 92 T.C. 793 (1989), affd. 909 F.2d 1155 (8th Cir.
1990); Mitchell Offset Plate Serv., Inc. v. Commissioner, 53 T.C.
235, 239-240 (1969); see also Schwechter v. Commissioner, T.C.
Memo. 2000-36; Rakosi v. Commissioner, T.C. Memo. 1993-68, affd.
without published opinion 46 F.3d 1144 (9th Cir. 1995).
Petitioner argues that Stone timely mailed a 1995 return on
his behalf on or before August 15, 1996. Thus, he concludes,
assessment of his 1995 taxes on February 7, 2000, was beyond the
applicable period of limitations. There is neither reliable
testimony nor corroborating evidence, however, sufficient to
prove his claim.
Petitioner entrusted the preparation and filing of his
return to Stone. Stone and her former office assistant testified
about office procedures in 1996. Stone testified that she
stamped petitioner’s name on the return. The assistant testified
that the return would have been hand delivered to a window at the
local post office, but no proof of mailing was obtained. Stone
claimed that a check was enclosed with the return and never
cleared the bank, but her testimony about the amount of the check
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