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Discussion
Petitioner agrees that in 1989 he received compensation from
Swink in at least the amount reported on the Form W-2 issued to
him by that company, as reflected in the notice of deficiency.
He has no recollection of the $44 distribution; however, he
believes that it might have been from a section 401(k) plan.
Regardless, petitioner contends that he filed a timely 1989
Federal income tax return and reported his compensation from
Swink and any other income he might have received that year.
Respondent, on the other hand, denies that a 1989 return was
received from petitioner.
As a general rule, an income tax assessment must be made
within 3 years after the return was filed. See sec. 6501(a). If
a taxpayer fails to file a Federal income tax return for any
year, as respondent contends petitioner failed to do for 1989,
the period of limitations is, in effect, unlimited for that year.
If petitioner filed his 1989 Federal income tax return as he
claims, the period of limitations for 1989 expired long before
the notice of deficiency for that year was issued to him.
Generally, a document is considered filed with the Internal
Revenue Service when it is received by that agency. See United
States v. Lombardo, 241 U.S. 73, 76 (1916). "The 'filing' of a
return * * * by a taxpayer is completed when the return * * *
reaches the collector's office." Jones v. United States, 226
F.2d 24, 28 (9th Cir. 1955).
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Last modified: May 25, 2011