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1040 and the letter request were put in a file and not returned
to the IRS until July 1993.
On or about July 12, 1993, Mr. Trader resubmitted the Form
1040 and enclosed a Form 2848 power of attorney that was
improperly filled out. Subsequently, Mr. Trader correctly filled
out the Form 2848 and submitted it to the IRS on a date that is
not contained in the record.
Respondent issued a notice of deficiency for petitioner's
1990 taxable year on October 10, 1995.
OPINION
1. Statute of Limitations
Petitioner contends that his Federal income tax return for
1990 was filed on October 17, 1991, when the Form 1040 was
submitted by Mr. Trader, and respondent is therefore barred by
the statute of limitations from asserting a deficiency for 1990.
To the contrary, respondent contends that the Form 1040 submitted
by Mr. Trader was not a valid return, and therefore the period
for assessment is not barred.
Generally, an assessment of taxes must be made within "3
years after the return was filed (whether or not such return was
filed on or after the date prescribed)". Sec. 6501(a). Section
6011(a) provides that "any person made liable for any tax * * *
shall make a return * * * according to the forms and regulations
prescribed by the Secretary." A return required to be filed
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