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Commissioner, 19 B.T.A. 212, 221 (1930), affd. 58 F.2d 566 (8th
Cir. 1932), shifting the burden back to petitioners to
affirmatively show the invalidity of those written consents.
Crown Willamette Paper Co. v. McLaughlin, 81 F.2d 365, 367 (9th
Cir. 1936); Concrete Engg. Co. v. Commissioner, supra at 221.
Petitioners always retain the ultimate burden of persuasion
because they raised the issue that the assessment is barred by
the statute of limitations. Kronish v. Commissioner, 90 T.C.
684, 692 (1988).
Petitioners raised two arguments. First, they questioned
whether the date next to their signatures on the first Form 872
consent, signed on July 24, 1990, is in the same handwriting as
that in the later two consents. Their argument in that respect
appears to be that the consent was not properly executed and was
therefore invalid. However, petitioners have produced no
evidence other than their vague allegations about the differences
in handwriting to support their contention. We find that the
consent appears regular on its face and in accordance with the
law. In the absence of contrary evidence, we find it to be
valid. Concrete Engg. Co. v. Commissioner, supra at 221.
Next, petitioners allege that respondent's Appeals officer
purportedly agreed with petitioners to drop the fraud penalty in
return for extending the period of limitations. The record shows
that the parties never reached a formal closing agreement, sec.
7121; sec. 601.202, Statement of Procedural Rules, and
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