Gary A. and Frances Bybee - Page 5

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              Petitioners herein have completely failed to satisfy their             
          burden to prove that the signatures on the Form 872 constitute              
          forgeries.  Rule 142(a).                                                    
               The handwriting reflected by petitioners' signatures on                
          their 1982, 1983, and 1984 joint Federal income tax returns                 
          appears to be identical to the handwriting reflected by                     
          petitioners' signatures on the Form 872, and no credible evidence           
          indicates to the contrary.                                                  
               In this case, the evidence is clear that the period of                 
          limitation to assess tax for 1982 was properly extended to                  
          December 31, 1986, and that respondent, on September 9, 1986,               
          timely mailed the notice of deficiency regarding petitioners'               
          1982 Federal income tax.                                                    
               In accordance with our prior decision and the decision of              
          the Court of Appeals for the Ninth Circuit, we conclude that                
          respondent's notice of deficiency for 1982 was issued within the            
          prescribed statutory period and that petitioners are liable for             
          the Federal income tax deficiency and additions to tax for 1982             
          as previously determined by this Court in Bybee v. Commissioner,            
          supra.                                                                      

                                             Decision will be entered                 
                                        for respondent.                               








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