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OPINION
Section 6501(a) provides in part that the amount of any
income tax must be assessed against a taxpayer within 3 years of
the filing of the income tax return. Section 6501(c)(4) provides
for the execution by a taxpayer and the Commissioner of a waiver
of the period of limitations for an agreed-upon time. A consent
is valid on its face if it identifies the taxpayers, bears their
signatures, identifies the year, and is dated prior to the
expiration of the existing limitations period. When a taxpayer
pleads the issue of the period of limitations, he makes a prima
facie case by showing that the notice of deficiency was not
mailed within the time provided in section 6501(a). When the
Commissioner produces a consent to extend the period of
limitations that is valid on its face, the burden is on the
taxpayer to show that the consent is invalid or not applicable to
the year involved. Adler v. Commissioner, 85 T.C. 535, 540
(1985).
Petitioner argues that the Form 872 is invalid on its face
because petitioner's signature was not genuine, and, therefore,
the burden of proving the validity of the consent is on
respondent. We hold, however, that respondent has met her burden
of introducing into evidence a Form 872 that is valid on its
face. It is not apparent from the face of the Form 872 that
petitioner's signature was not genuine. Petitioner testified at
trial that the signature on the consent Form 872 was not her
signature. Apparently, respondent does not question petitioner's
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Last modified: May 25, 2011