Walton A. Sutherland - Page 12

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          we would recharacterize the motion as one for summary judgment              
          and enter a decision of no deficiency as to petitioner’s 1987               
          year.  Sec. 7459(e).                                                        
               In general, the assessment of a deficiency in tax must be              
          made within 3 years of the taxpayer's filing of his return.                 
          Sec. 6501(a).  However, the limitations period is extended to               
          6 years if the taxpayer omits from gross income an amount                   
          properly includable therein that is in excess of 25 percent of              
          the amount of gross income stated in the return.                            
          Sec. 6501(e)(1)(A).  In determining the amount omitted there                
          shall not be taken into account any amount omitted from gross               
          income if such amount is disclosed in the return or in a                    
          statement attached to the return.  Sec. 6501(e)(1)(A)(ii).                  
               Petitioner filed his 1987 Federal income tax return on or              
          about April 15, 1988, reporting gross income in the amount of               
          $66,022.57.  On July 12, 1993, respondent issued a notice of                
          deficiency to petitioner for 1987.  Respondent concedes that                
          assessment of a deficiency in tax for 1987 cannot be made within            
          the 3-year period provided for in section 6501(a).  Respondent              
          asserts, however, that the 6-year period of limitations provided            
          for in section 6501(e)(1)(A) applies.  Respondent must prove that           
          the requirements of section 6501(e)(1)(A) are satisfied.  See               
          Bardwell v. Commissioner, 38 T.C. 84, 92 (1962), affd. 318 F.2d             
          786 (10th Cir. 1963); Seltzer v. Commissioner, 21 T.C. 398, 401-            
          402 (1953).                                                                 




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