- 3 - Commissioner, 20 T.C. 830, 832 (1953). As pertinent here, an assessment of taxes must be made “within 3 years after the return was filed (whether or not such return was filed on or after the date prescribed)”. Sec. 6501(a). Respondent issued notices of deficiency for petitioner’s 1996 and 1997 taxable years on October 22, 2001. In order to prevail, petitioner must establish that the 1996 and 1997 tax returns were filed before October 22, 1998. See BJR Corp. v. Commissioner, 67 T.C. 111, 119 (1976); Workman v. Commissioner, T.C. Memo. 1977-378. Petitioner and her husband, Gary Edelen (Mr. Edelen), testified that they signed a “stack of returns,” which included the 1996 and 1997 returns, and delinquent 1994 and 1995 returns. The “stack of returns” was mailed in one envelope via certified mail on April 15, 1998. Petitioner provided a “Receipt for Certified Mail,” bearing a U.S. Postal Service stamp dated April 15, 1998, showing $1.24 in postage paid. On the other hand, respondent’s “Certification of Lack of Record” shows that respondent has not received Federal income tax returns from petitioner for the taxable years 1996 through 2001. Respondent’s “Certificate of Official Record,” also indicates, inter alia, that petitioner’s 1994 joint income tax return was filed and tax was assessed on May 25, 1998, and that petitioner’s 1995 joint income tax return was filed and tax was assessed on May 31, 1999.Page: Previous 1 2 3 4 5 6 Next
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