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(9th Cir. 1955); Basham v. Commissioner, T.C. Memo. 1999-123.
However, if a return is sent to the IRS via registered mail, the
registration is prima facie evidence that the document was
delivered to the addressee. Sec. 7502(c)(1)(A). Furthermore,
except in situations where this Court is constrained to do
otherwise pursuant to Golsen v. Commissioner, 54 T.C. 742 (1970),
affd. 445 F.2d 985 (10th Cir. 1971),1 we consider proof that a
document was properly mailed and postmarked to give rise to a
presumption that the document was delivered to, and received by,
the person to whom it was addressed--even if the document was not
sent via registered mail. Lewis v. United States, 144 F.3d 1220
(9th Cir. 1998); Anderson v. United States, 966 F.2d 487 (9th
Cir. 1992); Estate of Wood v. Commissioner, 92 T.C. 793, 798
(1989), affd. 909 F.2d 1155 (8th Cir. 1990); Basham v.
Commissioner, supra. The Court of Appeals for the Ninth Circuit
held in Anderson v. United States, supra, that extrinsic evidence
may be used in proving that a Federal income tax return was
timely mailed. That court stated in a subsequent opinion that
“Anderson stands for the broad rule that if a taxpayer furnishes
credible evidence of the date her letter to the Service was
1This Court generally applies the law in a manner consistent
with the holdings of the Court of Appeals to which an appeal of
its decision lies, Golsen v. Commissioner, 54 T.C. 742 (1970),
affd. 445 F.2d 985 (10th Cir. 1971), even in cases subject to
sec. 7463(b). But for the provisions of sec. 7463(b), the
decision in this case would be appealable to the U.S. Court of
Appeals for the Ninth Circuit. Sec. 7482(b)(1)(A).
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