- 3 - OPINION 1. Timeliness of Notice of Deficiency Petitioner filed his 1993 return on September 23, 1994, and respondent mailed the notice of deficiency on October 29, 1998. Generally, a tax must be assessed within 3 years after the date on which the return was filed, unless the period is extended by agreement. See sec. 6501. Respondent contends that, on February 18, 1997, petitioner signed a Form 872 (i.e., Consent to Extend the Time to Assess Tax) extending the limitations period relating to petitioner’s 1993 return. Respondent further contends that he lost the original Form 872. Respondent, however, offered a copy of a Form 872 that was undated and allegedly signed by petitioner. An individual’s name signed on a document creates a rebuttable presumption that such individual signed the document. See Hennen v. Commissioner, 35 T.C. 747, 748 (1961). Petitioner, however, contends he did not sign any document extending the limitations period, and we find his testimony credible. In addition, the testimony of respondent’s witnesses (i.e., an Internal Revenue Service agent and a handwriting expert) was not convincing. We conclude that petitioner did not extend the limitations period, and, accordingly, the notice of deficiency relating to 1993 was not timely.Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011