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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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