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daughter from school and proceeded to the post office, where they
waited in a long line and mailed the return at the drive-through
mailbox. The return, signed by petitioner and dated April 13,
1998, reflected an overpayment of $1,182 as a result of
petitioner’s claim of an earned income credit in that amount.
Respondent’s records indicate that on June 7 and August 2,
1999, he mailed petitioner taxpayer delinquency notices with
respect to taxable year 1997. Although petitioner had a copy of
the 1997 return that she mailed, she did not have copies of
certain supporting documents that were required to be filed with
the return; i.e., Forms W-2, Wage and Tax Statement, and Forms W-
2G, Certain Gambling Winnings. At or around the time petitioner
received the delinquency notices, she requested copies of these
supporting documents from respondent. Petitioner received these
documents in the form of a computer report which was generated on
August 27, 1999. During 1999, petitioner underwent surgery for a
tumor and she was involved in an automobile accident. Petitioner
did not resubmit a copy of her return to the Internal Revenue
Service (IRS) immediately after learning that the IRS did not
have the original because she had difficulty finding the copy,
she was undergoing the medical treatment, and an IRS employee had
told her that she could have more time to submit a copy.
By letter dated February 1, 2000, the IRS notified
petitioner that it had no record of her filing a return for 1997.
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