- 15 -
burden of going forward with the evidence would shift back to
petitioner. However, the burden of persuasion never shifts from
petitioner. See Amesbury Apartments, Ltd. v. Commissioner,
supra.
Although petitioner concedes that her returns for the years
at issue were not timely filed, she claims that those returns
were filed when Mr. Golemb presented copies of them to the
revenue agent on May 21, 1992, and that the period of limitations
for each of those years started to run on that date.4 We
disagree. When petitioner, through Mr. Golemb, presented copies
of her returns for the years at issue to the revenue agent on May
21, 1992, it was her position that she had already filed the
originals of those returns and that she was merely presenting
copies of such returns to the Service. Moreover, the copy of
petitioner's 1985 return was not signed or dated by petitioner.
Petitioner's original signature appeared on the copies of her
returns for 1986 through 1990, but no date appeared next to her
signature on any of those returns. Although the Service, on a
date not disclosed by the record, temporarily processed as filed
the copies of petitioner's returns that Mr. Golemb presented to
4If petitioner were correct in asserting that her returns
for the years at issue were filed on May 21, 1992, the period of
limitations for each such year would have expired on May 21,
1995. The filing of delinquent returns which are not fraudulent
is sufficient to commence the running of the period of lim-
itations under sec. 6501. See Bennett v. Commissioner, 30 T.C.
114, 123-124 (1958).
Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 NextLast modified: May 25, 2011