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destination ZIP code on the receipt is 82414 (Cody, Wyoming).
The USPS receipt does not show an addressee. Respondent asserts,
and it has not been disputed by petitioner, that the destination
ZIP code does not match that of the IRS service center in Utah or
any other IRS office.
As a general rule, we are not required to accept self-
serving testimony as to when a taxpayer filed his return.
Masters v. Commissioner, 243 F.2d 335, 338 (3d Cir. 1957), affg.
25 T.C. 1093 (1956); Tokarski v. Commissioner, 87 T.C. 74 (1986);
Dugan v. Commissioner, T.C. Memo. 1996-155. We conclude from
this entire record that petitioner did not file a 1999 Federal
income tax return.
The notice of deficiency reflects tax payments petitioner
made for 1999 as withholding credits or estimated tax payments.
Such payments are deemed to have been made as of April 15, 2000.
See sec. 6513(b). Since the withholding and/or estimated taxes
were paid more than 2 years before the notice of deficiency was
mailed, May 5, 2003, petitioner is not entitled to a refund of
any part of an overpayment for 1999. We therefore hold that the
statutorily imposed time limitations of sections 6511 and 6512
bar us from determining that petitioner is entitled to a refund
with respect to his 1999 tax. See Commissioner v. Lundy, supra;
Badger v. Commissioner, T.C. Memo. 1996-314; Stevens v.
Commissioner, supra.
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