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deficiency based on reports filed by payers of income. The
notices of deficiency were issued on January 28, 1998.
OPINION
1. Whether Respondent Is Barred by the Section 6501(a) Period of
Limitations
Petitioner did not file Federal income tax returns for 1993
and 1994. The notices of deficiency for 1993 and 1994 were both
issued on January 28, 1998. Petitioner contends that respondent
is barred from making assessments against him because the notices
of deficiency were issued more than 3 years from the dates the
taxes were due for each of the years at issue. Petitioner
contends the 1993 taxes were due on January 1, 1994, and the 1994
taxes were due on January 1, 1995. Since the notices of
deficiency were issued more than 3 years from those dates,
petitioner contends that respondent is barred from making
assessments against him.
Section 6501(a) provides generally that taxes imposed by the
Internal Revenue Code shall be assessed within 3 years after the
return is filed, whether or not such return was filed on or after
the date prescribed. Section 6501(c)(3) provides that, in the
case of failure to file a return, the tax may be assessed, or a
proceeding in Court for the collection of such tax may be begun
without assessment at any time.
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