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petitioners for petitioners’ signature, and respondent received
the Form 872 back from petitioners on which petitioners’ names
were signed on the signature lines. On August 29, 1995,
respondent’s representative signed the Form 872.
On April 14, 1997, respondent mailed by certified mail the
notice of deficiency to petitioners for 1992, 1993, and 1994 in
which the tax deficiencies and accuracy-related penalties at
issue in this case were determined.
OPINION
Income taxes generally must “be assessed within 3 years
after the return was filed”. Sec. 6501(a). Taxpayers and
respondent, however, may consent in writing to extend the 3-year
period of limitations on assessment. See sec. 6501(c)(4).
Petitioners allege that respondent’s notice of deficiency
mailed on April 14, 1997, was not timely as to the tax
deficiencies determined by respondent against petitioners for
1992 and 1993.
Generally, where taxpayers plead the defense of a lapse of
the period of limitations, and where prima facie evidence
supports the taxpayers’ defense, respondent has the burden of
introducing evidence to show that the notice of deficiency was
timely mailed to the taxpayers. See Adler v. Commissioner, 85
T.C. 535, 540 (1985); Leatherman v. Commissioner, T.C. Memo.
1989-650.
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