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the taxpayer proves that the notice of deficiency was mailed more
than 3 years after the later of the filing or the due date, then
respondent has the burden of pleading and proving the existence
of an exception to the general period of limitations. Stratton
v. Commissioner, 54 T.C. 255, 289 (1970); Farmers Feed Co. v.
Commissioner, 10 B.T.A. 1069, 1075-1076 (1928); see Miami
Purchasing Service Corp. v. Commissioner, 76 T.C. 818, 823
(1981); see also Minahan v. Commissioner, 88 T.C. 492, 506
(1987).
In the instant cases, we found that the tax returns for
1983, 1984, and 1985 were filed more than 3 years before the
notice of deficiency for those years was issued, and that the tax
returns for 1987 and 1988 were filed less than 3 years before the
notices of deficiency for those years were issued. Although the
tax return for 1986 was filed more than 3 years before the notice
of deficiency for that year was issued, we found that the parties
had timely extended the period for assessment as to 1986, and the
notice of deficiency was mailed within that extended period.
Thus, the statute of limitations is in issue only for 1983, 1984,
and 1985.
Respondent contends that the instant cases fall within the
exception to the general period of limitations set forth in
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