- 31 - notice of deficiency was mailed on July 21, 1989, well before the expiration of the extended limitations period. The Davids have presented no evidence that the Forms 872 were not properly executed. Accordingly, the notice of deficiency in docket No. 24512-89 was issued within the statutory limitations period, as extended by the parties, and the assessment in docket No. 24512- 89 is not barred by the statute of limitations. We note that in their respective petitions, the Selvins and the Zenkels also claimed that the notices of deficiency issued in their cases were barred by the statute of limitations. However, the Selvins conceded the issue at a call of the calendar on March 21, 1994, and the Zenkels conceded the issue in the stipulation of facts filed in their case. Blount never raised a statute of limitations issue. B. Section 6653(a)--Negligence Respondent determined that petitioners are liable for additions to tax for negligence under section 6653(a)(1) and (2). Petitioners have the burden of proving that respondent's determinations of these additions to tax are erroneous. Rule 142(a); Luman v. Commissioner, 79 T.C. 846, 860-861 (1982). Section 6653(a)(1) imposes an addition to tax equal to 5 percent of the underpayment if any part of an underpayment of tax is due to negligence or intentional disregard of rules or regulations. Section 6653(a)(2) imposes an addition to tax equalPage: Previous 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 Next
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