- 11 -
1991, respectively. Respondent also determined that petitioner
had unreported unemployment compensation income of $5,200 in 1989
and was liable for self-employment tax of $414 in 1991. After
taking into account certain net operating loss carrybacks, the
notice determined deficiencies of $9,866, $1,612, and $414 for
1988, 1989, and 1991, respectively.
1. The Deficiency Determinations
Petitioner has offered no evidence or argument in support of
his averments in the petition that respondent’s deficiency
determinations for the years in issue are in error, other than to
claim that the notice of deficiency is invalid because untimely.
The Commissioner has 3 years from the time a return is filed
to issue a notice of deficiency with respect to income tax. See
secs. 6212(a),4 6213(a), 6501(a), 6503(a)(1). Even if
petitioner’s claim based on the statute of limitations were
properly before the Court,5 he would not prevail. In general, a
return is deemed to have been filed when it is received by
4 Unless otherwise noted, all section references are to the
Internal Revenue Code in effect for the years in issue, and all
Rule references are to the Tax Court Rules of Practice and
Procedure.
5 Petitioner did not raise this claim in his petition or
seek amendment thereto. See United Bus. Corp. of Am. v.
Commissioner, 19 B.T.A. 809, 831-832 (1930), affd. 62 F.2d 754
(2d Cir. 1933); Oliver v. Commissioner, T.C. Memo. 1997-84; see
also Columbia Bldg., Ltd. v. Commissioner, 98 T.C. 607, 611
(1992); Badger Materials, Inc. v. Commissioner, 40 T.C. 1061,
1062-1063 (1963), withdrawing in part and modifying 40 T.C. 725
(1963).
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