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In cases such as this one, in which respondent has issued the
notice of deficiency to petitioner beyond the 3-year period in
2 of the 3 years at issue, the burden of going forward is on
respondent to show that a valid extension of the period of
limitations was executed for those years. If respondent makes
the required showing, the burden of going forward shifts back to
petitioner. The burden of proof, i.e., the burden of ultimate
persuasion, however, never shifts from the taxpayer. Concrete
Engg. Co. v. Commissioner, 58 F.2d 566, 568 (8th Cir. 1932),
affg. 19 B.T.A. 212 (1930); Stern Bros. & Co. v. Burnet, 51 F.2d
1042, 1045 (8th Cir. 1931), affg. 17 B.T.A. 848 (1929); Adler v.
Commissioner, supra at 540.
For tax year 1990, petitioner and Mrs. Hernandez signed a
valid Form 872, printed on green paper, that extended the period
of limitations for that year until December 31, 1995. On
March 20, 1995, petitioner and Mrs. Hernandez signed a second
Form 872 for years 1990 and 1991, extending the period of
limitations for those years until June 30, 1996.
Petitioner argues on brief that the signatures on the
signature page of the second extension form were forgeries
because the signature page had been altered in some unspecified
way, and that the paper of the Form 872 in the exhibit was white,
whereas he signed a green Form 872. We have found as fact that
the Form 872 dated March 20, 1995, was a two-page facsimile copy
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