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burden of proving it erroneous. Rule 142(a). Petitioners have
offered neither arguments nor evidence to contradict respondent's
determination. Accordingly, we affirm respondent's
determination. See Church v. Commissioner, 80 T.C. 1104 (1983);
Forest v. Commissioner, supra.
4. Statute of Limitations
The DiBiasios contend that respondent cannot assess or
collect any tax deficiency for their 1989 tax year because the
notice of deficiency was issued after the expiration of the 3-
year period of limitation on assessment and collection. Sec.
6501(a). Respondent, however, contends that the 6-year period of
limitation, which has not yet expired, is applicable because the
DiBiasios omitted from gross income "an amount properly
includible therein which is in excess of 25 percent of the amount
of gross income stated in the return". Sec. 6501(e)(1)(A).
Respondent has the burden of proving that the exception applies.
Burbage v. Commissioner, 82 T.C. 546, 553 (1984), affd. 774 F.2d
644 (4th Cir. 1985).
On their 1989 Federal income tax return, the DiBiasios
reported gross income totaling $123,382.52 and omitted
approximately $450,000 (i.e., more than 25 percent of the gross
income reported). Accordingly, the 6-year statute of limitation
is applicable.
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