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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.
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