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tax against the Joneses for their 1981 taxable year had expired
prior to the date the notice of deficiency was issued.
Generally, the Commissioner must assess any deficiency
within 3 years of the filing of a return. Sec. 6501(c). A
taxpayer and the Commissioner can agree to extend the assessment
deadline if they memorialize their agreement in writing prior to
the expiration of the original assessment period. Sec.
6501(c)(4). The agreement terminates only by the methods set out
on its face. Kernen v. Commissioner, 902 F.2d 17, 18 (9th Cir.
1990); Estate of Camara v. Commissioner, 91 T.C. 957, 962 (1988).
The bar of the statutory period of limitation is an
affirmative defense which must be specifically pled and proved.
Rules 39, 142(a); Mecom v. Commissioner, 101 T.C. 374, 382
(1993), affd. without published opinion 40 F.3d 385 (5th Cir.
1994); Amesbury Apartments, Ltd. v. Commissioner, 95 T.C. 227,
240 (1990). Petitioners may establish a prima facie case by
proving the filing date of their 1981 tax return and that the
notice of deficiency was mailed after the normal 3-year
expiration date for the period of limitation. Mecom v.
Commissioner, supra at 382; Amesbury Apartments, Ltd. v.
Commissioner, supra at 240-241; Adler v. Commissioner, 85 T.C.
535, 540 (1985). The burden of going forward then shifts to
respondent. J.H. Rutter Rex Manufacturing Co. v. Commissioner,
853 F.2d 1275, 1281 (5th Cir. 1988), affg. in part, revg. in part
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