- 8 -
taxes. The request was granted by the Internal Revenue Service
on November 21, 1989.
On April 19, 1990, petitioner mailed another Form 4768. On
the form, petitioner requested an extension, until January 15,
1991, to file the return and pay taxes. On May 21, 1990, the
request was returned with notations indicating that it had been
denied. A handwritten note accompanied the forms and explained
that second extension requests were approved only in very limited
circumstances. The note further stated that petitioner should
file a return immediately
and amend it later if necessary.
On March 11, 1991, the Internal Revenue Service's Denver,
Colorado, service center received petitioner's Form 706 (United
States Estate (and Generation-Skipping Transfer) Tax Return). On
March 9, 1994, respondent issued a notice of deficiency to
petitioner.
OPINION
I. Statute of Limitations
Section 6501(a) provides that estate tax shall be assessed
within 3 years after a return is filed. Pursuant to section
6503(a), this period of limitations is suspended upon the mailing
of a statutory notice of deficiency. The expiration of the
period of limitations on assessment is an affirmative defense,
and the party raising it must specifically plead it and carry the
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011