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of Assessments, Payments, and Other Specified Matters”, provided
by respondent, which fails to reflect the filing of a return by
petitioner in April 1998. We do not find this document, standing
alone, to be sufficient to rebut the presumption of delivery in
the presence of unchallenged evidence of mailing. Consequently,
we find that respondent received petitioner’s return in April
1998, and that the return was filed at that time. Because
petitioner filed her return in April 1998, and the notice of
deficiency was issued in November 2002, the assessment and
collection of the deficiency determined therein is statutorily
barred. See sec. 6501(a).
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for petitioner.
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Last modified: May 25, 2011