Eugene C. Joseph, Sr. - Page 4

                                        - 4 -                                         
          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               




Page:  Previous  1  2  3  4  5  6  Next

Last modified: May 25, 2011