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filed the return timely or had reasonable cause and lacked
willful neglect in not filing his return timely. See United
States v. Boyle, 469 U.S. 241, 245 (1985); Jackson v.
Commissioner, 864 F.2d 1521, 1527 (10th Cir. 1989), affg. 86 T.C.
492 (1986); Charlotte’s Office Boutique, Inc. v. Commissioner,
121 T.C. 89, 110 (2003); Higbee v. Commissioner, supra; Crocker
v. Commissioner, 92 T.C. 899, 912 (1989); Estate of Newton v.
Commissioner, T.C. Memo. 1990-208; sec. 301.6651-1(a)(2), Proced.
& Admin. Regs.
Petitioner claims to have requested an automatic extension
to file his return for 2000 and to have filed the return on April
30, 2001. Unable to find a copy of his return, however,
petitioner produced a computer-generated copy of what he claims
is his return for 2000 that he had saved on his home computer.
Petitioner printed the return approximately 1 week before trial
and backdated it April 30, 2001. Petitioner cannot otherwise
corroborate that he in fact filed his return for 2000.
In the Sixth Circuit, in which this case is appealable, no
presumption is raised that a properly mailed return has been
received by the Internal Revenue Service unless the return was
sent by registered or certified mail. Carroll v. Commissioner,
71 F.3d 1228, 1229-1230 (6th Cir. 1995) (“a taxpayer that sends a
document to the IRS by regular mail, as opposed to registered or
certified mail, does so at his peril”), affg. T.C. Memo. 1994-
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