Carolyn Ann Harris - Page 7

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          postmarked, that date is the date that controls.”  Lewis v.                 
          United States, supra at 1223.  In Lewis, the court found that “a            
          taxpayer with an unblemished reputation for paying taxes [who]              
          produces circumstantial evidence supporting his word” has                   
          provided sufficient evidence under Anderson, even in the absence            
          of “the taxpayer’s sworn testimony that she had seen a postal               
          clerk affix the postmark on the appropriate date.”  Id. at 1222-            
          1223.                                                                       
               As discussed above, we have found that petitioner mailed her           
          1997 return on April 15, 1998.  We base this finding on the                 
          credible testimony of petitioner and her daughter, Ms. Genous.              
          There are no inconsistencies in petitioner’s version of events,             
          and respondent did not present any evidence directly calling into           
          question the testimony of petitioner or Ms. Genous.  On the basis           
          of this testimony, therefore, we conclude that the return was               
          mailed in a properly addressed envelope with sufficient postage,            
          and that the return bore a postmark of April 15, 1998.  See id.             
          at 1223.  Because we find that the return was properly and timely           
          mailed, a presumption arises that the return was delivered to the           
          IRS within a reasonable amount of time thereafter.  See id.;                
          Anderson v. United States, supra; Estate of Wood v. Commissioner,           
          supra; Basham v. Commissioner, supra.  Respondent did not present           
          sufficient evidence to rebut this presumption.  The only evidence           
          in the record supporting respondent’s position is a “Certificate            






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