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Respondent has the burden of production with respect to any
penalty, addition to tax or an additional amount imposed, and
petitioners bear the burden of proving the addition to tax does
not apply. Sec. 7491(c); Higbee v. Commissioner, 116 T.C. 438,
446-47 (2001).
Respondent contends that petitioners mailed their return on
or about April 4, 2000, and said return was received by the IRS
on April 6, 2000. Respondent offers as evidence to carry his
burden of production, a copy of the original 1040 form filed by
petitioners, which has stamped on its second page an IRS date
receipt stamp. Such an IRS date stamp, which has been applied in
the ordinary course of business, has been held to be sufficient
evidence to establish receipt of a return. See Schentur v.
United States, 4 F.3d 994 (6th Cir. 1993).
Respondent also offers as evidence, and the Court has
received into evidence, a copy of the envelope which respondent
claims contained petitioners’ 1998 return. Said envelope is
addressed to the IRS office in Fresno, California; it is
postmarked with the date of April 4, 2000; and it bears the
petitioners’ return address. It is also pertinent to note that
the envelope was mailed from Oakland, California. This Court
finds it to be more then coincidental that the envelope
containing the purported return bore the date of April 4, 2000,
and the IRS stamp date was April 6, 2000--this appears to be the
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