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the return. If the taxpayer proves that the notice of deficiency
was mailed more than 3 years after the applicable date, then the
Commissioner has the burden of proving the existence of an
exception to the general period of limitations. Minahan v.
Commissioner, 88 T.C. 492, 506 (1987); Stratton v. Commissioner,
54 T.C. 255, 289 (1970).
Under section 6501(e)(1)(A), the period during which the
Commissioner may assess a deficiency is 6 years when a taxpayer
omits from income an amount that exceeds 25 percent of the gross
income required to be shown on the taxpayer's return. The
Commissioner has the burden of proving by a preponderance of the
evidence that the taxpayer has omitted an amount in excess of 25
percent of the gross income required to be shown on the return.
Armes v. Commissioner, 448 F.2d 972, 974 (5th Cir. 1971), affg.
in part and revg. in part T.C. Memo. 1969-181; Colestock v.
Commissioner, 102 T.C. 380, 383 (1994); Burbage v. Commissioner,
82 T.C. 546, 553 (1984), affd. 774 F.2d 644 (4th Cir. 1985).
Where a joint return has been filed, the omission of income is
considered to be a failure to report income by each spouse.
Benjamin v. Commissioner, 66 T.C. 1084, 1100 (1976), affd. on
another issue 592 F.2d 1259 (5th Cir. 1979).
Mr. Gherman's return for the year ended 1988 was filed on
October 30, 1989. The notice of deficiency for that year was
mailed to him on July 19, 1991. Thus, the notice of deficiency
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