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The certified mail receipt is prima facie evidence that a
document was mailed to respondent. Sec. 301.7502-1(e)(1),
Proced. & Admin. Regs. Petitioner, however, must still establish
that the envelope for which she has the receipt included the 1996
and 1997 tax returns. The testimony of petitioner and her
husband is vague. Specifically, neither could recall which tax
years were included in the “stack of returns” signed and mailed
on April 15, 1998. On the other hand, respondent’s records
indicate that the 1994 tax return was received around that time.
Furthermore, we are concerned about what appears to be an
abnormal postage rate. The copies of the 1996 and 1997 tax
returns that petitioner recently produced weigh approximately 5
ounces. If we were to assume that returns for 1994, 1996, and
1997 were mailed at that time, the postage would have been
greater than that paid.3 Moreover, we find it difficult to
accept that, if the returns were mailed together, the 1994 return
would have been duly received and processed, but the 1996 and
1997 returns were not. Finally, we note that for the taxable
year 1997, petitioner’s copy shows that there was an underpayment
of tax, and it would be reasonable to assume that she would have
had some record of that payment. In sum, while petitioner may
have thought that she and/or her husband mailed the 1996 and 1997
3 At that time the postage rates were $1.20 for 5 oz.,
$1.82 for 7� oz., and $2.39 for 10 oz.
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