- 5 - to respondent. Robinson v. Commissioner, 57 T.C. 735, 737 (1972). The burden of proof, i.e., the burden of ultimate persuasion, however, always remains with the party who pleads that the assessment is barred by the statute of limitations. Adler v. Commissioner, 85 T.C. 535, 540 (1985). Petitioner contends that he filed his return on September 3, 1999, and that the period of limitations ordinarily would have expired on September 3, 2002. Petitioner testified at trial that, as a matter of personal habit, on the night he completes a return, he signs and dates it, he has his wife sign and date it, he makes a copy of it at the copy store, and then mails it at the local post office. With regard to his 1998 return, petitioner asserts that he and his wife signed it on September 3, 1999, that he made a copy of it, and that he mailed it at the local post office by regular mail on the same day. Petitioner further asserts that he learned that respondent did not receive his return only when respondent’s Memphis Service Center contacted him in the spring of 2003, at which time petitioner mailed respondent a copy of his return.5 In contrast, respondent’s records show that respondent first received and filed petitioner’s 1998 return on July 10, 2003. 5 We find it remarkable that petitioner never contacted respondent regarding the refund he claimed on the return allegedly submitted in September 1999.Page: Previous 1 2 3 4 5 6 7 8 9 Next
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