-7-
the tax may be collected by levy or court proceeding commenced
within 6 years of the date of assessment, or within any period
agreed to by the taxpayer and the IRS if the agreement for such
different (extension) period is in writing made before the
expiration of the aforementioned 6-year period.
Respondent claims that the Form 900 signed by Ms. Gardiner
extended the period for collection to December 31, 1993.
Petitioner argues that the Form 900 extension was ineffective
because it was signed nearly 3 months after the expiration of the
6-year period of limitations for collection. He further argues
that Ms. Gardiner could not unilaterally extend the collection
period of limitations to his detriment.
Because the Form 900 extension was signed outside the 6-year
period running from July 24, 1981 (the date Form 890 was signed),
the burden of going forward shifts to respondent. Mecom v.
Commissioner, 101 T.C. 374, 382 (1993), affd. 40 F.3d 385 (5th Cir.
1994). The record shows that respondent has met her burden.
Although the Form 890 was signed on July 24, 1981, the assessment
relating thereto occurred on December 7, 1981.3 Ms. Gardiner
2(...continued)
Dec. 7, 1981.
3 Form 890 is a waiver of restriction on assessment and
collection of the deficiency. It is not an assessment. An
assessment is made by recording the liability of a taxpayer in
the office of the Secretary in accordance with prescribed rules
or regulations. Sec. 6203. The date of assessment is the date
the summary record of assessment is signed by the assessment
(continued...)
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