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contact the Department of Education “for a while” with respect to
his delinquent student loan payments, and a judgment was entered
against him. Petitioner also has failed to present any
documentation to show that the Department of Education has either
collected the refund or credited the amount of the refund against
his outstanding student loan or the judgment.
Petitioner failed to file his State income tax returns.
Respondent produced a Certificate of Failure to File Individual
Income Tax Return(s) from the Colorado Department of Revenue for
the years 1995, 1996, and 1997 as evidence in support. As with
the Federal income tax returns, petitioner argues that Colorado
has no record of his filings because Exabyte incorrectly reported
his Social Security number on the Forms W-2 for 1995, 1996, and
1997.
Petitioner did not present any other evidence to
substantiate that the returns were in fact filed. Petitioner’s
testimony that he filed the returns at issue, without more, is
insufficient to sustain a ruling in his favor. See Schwechter v.
Commissioner, T.C. Memo. 2000-36; see also Rakosi v.
Commissioner, T.C. Memo. 1993-68 (taxpayer failed to prove that
she filed her return where she did not produce any documentary
evidence of timely mailing and relied solely on self-serving
testimony of herself and her husband), affd. 46 F.3d 1144 (9th
Cir. 1995).
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