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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.
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Last modified: May 25, 2011