- 8 - expired on April 15, 1984, 3 years after petitioner filed his 1980 return, unless the period was extended by agreement. There is also no disagreement that respondent issued the statutory notice on May 3, 1994, more than 10 years after April 15, 1984. Petitioner thus has made a prima facie showing that the notice is untimely. That demonstration placed upon respondent the burden of producing evidence that the bar effected by expiration of the period of limitations is inapplicable. Respondent has made such a showing by providing a facially valid Form 872-A, indicating that both petitioner and Wynne agreed to waive the period of limitations applicable to their 1980 taxable year. Production of the Form 872-A placed upon petitioner the burden of showing that the agreement exemplified in the Form 872-A is inapplicable. Petitioner has undertaken to show that the agreement to extend the period of limitations is invalid because he never signed, authorized, or ratified the Form 872-A in issue. His signature on that form, he asserts, was forged. Section 6064 provides that “The fact that an individual’s name is signed to a * * * document shall be prima facie evidence for all purposes that the * * * document was actually signed by him.” To overcome the presumption that he signed his name to the consent, petitioner has offered the expert report of Diane Marsh, a forensic document examiner. Ms. Marsh has been certified byPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011