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the statute of limitations. Respondent contends that petitioner
failed to file a valid return for 1986, and therefore the income
tax deficiency for that year may be assessed at any time under
section 6501(c)(3).
Generally, assessment must be made within 3 years after
filing of a return. Sec. 6501(a). However, in the case of
failure to file a return, the tax may be assessed at any time.
Sec. 6501(c)(3).
The statute of limitations is a defense in bar and not a
plea to the jurisdiction of this Court. Robinson v.
Commissioner, 57 T.C. 735, 737 (1972). Petitioner has the burden
of proving that a return was filed, the date of such filing, and
when the statute of limitations expired. Miami Purchasing Serv.
Corp. v. Commissioner, 76 T.C. 818, 823 (1981); Robinson v.
Commissioner, supra at 737. Respondent bears the burden of
proving that any extension of the statute of limitations is
applicable. Miami Purchasing Serv. Corp. v. Commissioner, supra.
In Beard v. Commissioner, 82 T.C. 766, 777 (1984), affd. 793
F.2d 139 (6th Cir. 1986), this Court distilled the essence of the
Supreme Court's test to determine whether a document constitutes
a tax return for statute of limitations purposes. Those
essential elements, as set out in Beard v. Commissioner, supra at
777, are as follows:
First, there must be sufficient data to calculate [a] tax
liability; second, the document must purport to be a return;
third, there must be an honest and reasonable attempt to
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