- 7 - Respondent’s “Certificate of Official Record” indicates, inter alia, that petitioner filed his 1991 return on January 6, 1999. While petitioner provided a copy of his 1991 return containing a date stamp of February 10, 1993, next to the signature line, he failed to provide any evidence of mailing or delivery.8 A date stamp on a return, without any evidence of mailing or other delivery, does not satisfy petitioner’s burden. As to the 1992 return, which is not part of the record, respondent’s “Certificate of Official Record” indicates, inter alia, that petitioner filed his 1992 return on September 28, 1998. Petitioner testified that he delivered his 1992 and 1993 returns to respondent’s Maitland, Florida, Service Center on November 9, 1995. Petitioner’s testimony, without credible supporting documentary evidence, is not enough to satisfy his burden of proof.9 See Hradesky v. Commissioner, 65 T.C. 87, 89- 90 (1976), affd. 540 F.2d 821 (5th Cir. 1976). Accordingly, we find that the period of limitations does not bar collection of petitioner’s 1991 and 1992 tax liabilities. 8 If a taxpayer sends a return “by registered mail or certified mail, proof that the * * * [return] was properly registered or that a postmark certified mail sender’s receipt was properly issued * * * shall constitute prima facie evidence that the * * * [return] was delivered”. Sec. 301.7502-1(d), Proced. & Admin. Regs. 9 According to respondent’s “Certificate of Official Record”, petitioner’s 1993 return was filed on Nov. 16, 1995.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011