Carlye A. Christianson - Page 14




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               In the portion of her brief headed "ARGUMENT", petitioner              
          elaborates upon her position that she is not liable for any of              
          the additions to tax under sections 6651(f) and 6653(b).  How-              
          ever, petitioner provides no further explanation in that portion            
          of her brief about her claim that the respective periods of                 
          limitations for the years at issue have expired.  We nonetheless            
          shall briefly address that contention.                                      
               The expiration of the period of limitations is an affirma-             
          tive defense which petitioner raised in the petition and on brief           
          and on which she has the burden of proof.  See Rule 142(a);                 
          United States v. Gurley, 415 F.2d 144, 147 (5th Cir. 1969);                 
          Amesbury Apartments, Ltd. v. Commissioner, 95 T.C. 227, 240                 
          (1990).  Petitioner must make a prima facie case establishing               
          that she filed her return for each of the years at issue, that              
          the period of limitations for each such year has expired, and               
          that respondent mailed the notices to her after the expiration of           
          each such period.  See Miami Purchasing Serv. Corp., Inc. v. Com-           
          missioner, 76 T.C. 818, 823 (1981); Robinson v. Commissioner, 57            
          T.C. 735, 737 (1972).  If petitioner were to make such a showing,           
          the burden of going forward with the evidence would shift to                
          respondent, and respondent would have to introduce evidence                 
          establishing that the respective periods of limitations for the             
          years at issue have not expired.  See Amesbury Apartments, Ltd.             
          v. Commissioner, supra at 241; Adler v. Commissioner, 85 T.C.               
          535, 540 (1985).  If respondent were to make such a showing, the            




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