Opinion ID: 1444730
Heading Depth: 3
Heading Rank: 1

Heading: Direct Evidence of Receipt

Text: Aside from any consideration of the mailbox rule's continued existence, we believe that there is enough direct evidence of pre-June 25, 2003 receipt by the IRS of the refund requests (per the May 8 and June 13 Letters) to preclude summary judgment for the Government. Drawing reasonable inferences in the Fund's favor (as we must), we are satisfied that a reasonable fact-finder could find that the IRS timely received the Fund's refund requests. Pontarelli testified that he received a phone message from Revenue Officer Dugan acknowledging receipt of the May 8 Letter. Dugan's testimony about this is inconclusive. Though he did not recall receiving the letter, he admitted it was possible that he did. And given Dugan's statement that he would have ultimately destroyed the file containing the May 8 and June 13 Letters if he had received them, the Government's assertion that it has no record of the letters does not resolve the question whether it received them. Finally, the IRS's actions after June 2003, in particular its meeting with the Fund's representatives in August 2003, suggest that there was a precipitating eventÔÇöperhaps receipt of a refund requestÔÇöthat triggered this governmental response.