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decedent and Robert Severt for the taxable year 1993. In the
notice of deficiency, respondent adjusted the income of decedent
and Robert Severt to reflect unreported receipts totaling $5,640.
Respondent determined self-employment taxes in the amount of
$687. Respondent further adjusted income to reflect the
allowance of a deduction for one-half of the self-employment
taxes so determined.
Respondent's determinations are presumed correct, and
petitioner has the burden of proving them erroneous. Rule
142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). Petitioner
presented no evidence concerning the determinations made by
respondent in the notice of deficiency. Rather, petitioner
argues that respondent is barred from making an assessment for
the year in issue.
As a general rule, section 6501(a) provides that any income
tax imposed must be assessed within 3 years after the date that
the taxpayer's return is filed. As an exception to the general
rule, section 6501(d) provides that with certain exceptions not
relevant here, with respect to any income tax for which a return
is required in the case of a decedent, the tax shall be assessed,
or a proceeding in court without assessment for the collection of
such tax shall be begun, within 18 months after written request
therefor is made by the executor.
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