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statute, to show that the alleged exception is invalid
or otherwise not applicable. The burden of proof,
i.e., the burden of ultimate persuasion, however, never
shifts from the party who pleads the bar of the statute
of limitations. [Citations omitted.]
In the instant case, on November 13, 1989, petitioner filed
Returns of Organization Exempt from Income Tax (Forms 990) for
the periods ended April 30, 1986 through 1989, and July 31, 1989.
Petitioner did not file Forms 990-T for unrelated business income
tax for those periods. Respondent's statutory notice was issued
on April 22, 1993.
Petitioner contends that it determined in good faith that it
was an exempt organization, had no taxable income, and therefore
was not required to file any return other than Form 990.
Accordingly, petitioner argues that section 6501(g) applies to
commence the running of the period of limitations for the
purposes of the Form 990-T and that, because the Form 872 that
petitioner signed referred only to "return(s) made", the Form 872
did not extend the period of limitations.
In the instant case, we need not decide whether petitioner's
filing of a Form 990 commenced the running of the period of
limitations against assessment of the unrelated business income
tax determined by respondent because, even if we were to so hold,
we conclude that the Form 872 signed by the parties effectively
extended that period of limitations. Petitioner argues that,
because the Form 872 applies only to "return(s) made" by
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