Theodore Langworthy, Jr. - Page 14

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          limitations provided in section 6501(a).14  The contention that             
          the period of limitations has expired is an affirmative defense             
          which must be specifically pleaded.  Rule 39; Robinson v.                   
          Commissioner, 57 T.C. 735, 737 (1972).  Petitioner properly                 
          raised in his petition the affirmative defense of the expiration            
          of the period of limitations for each year in issue except 1989.            
          Petitioner's failure to plead the affirmative defense of the                
          expiration of the period of limitations with respect to 1989                
          constitutes a waiver of the defense for that year.  Rule                    
          34(b)(4); see Shopsin v. Commissioner, T.C. Memo. 1984-151, affd.           
          without published opinion 751 F.2d 371 (2d Cir. 1984).                      
          Consequently, we conclude that the assessment and collection of             
          any deficiency for 1989 is not barred by the period of                      
          limitations.                                                                
               As to the remaining years (i.e., 1987, 1988, and 1990),                
          however, unless one of the exceptions to the period of                      
          limitations is applicable, the assessment of the deficiencies,              
          additions, and penalties determined in the deficiency notice is             

          14   Sec. 6501(a) reads as follows:                                         
                    SEC. 6501(a).  General rule.--Except as otherwise                 
               provided in this section, the amount of any tax imposed                
               by this title shall be assessed within 3 years after                   
               the return was filed (whether or not such return was                   
               filed on or after the date prescribed) * * * , and no                  
               proceeding in court without assessment for the                         
               collection of such tax shall be begun after the                        
               expiration of such period.                                             





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