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deficiency for that year solely from the payer information forms
that petitioner included with the zero return he submitted for
1997.
The first issue is petitioner's claim that respondent is
barred by expiration of the period of limitations for assessment
under section 6501(a). Petitioner's 1995 return was filed
timely. His 1996 return was filed on October 22, 1997, and the
return for 1997 was received by respondent on October 16, 1998.
Respondent mailed the notice of deficiency for the years 1995 and
1996 on January 27, 1999. The notice of deficiency for 1997 was
mailed on June 18, 1999.
Section 6501(a) provides generally that taxes imposed by the
Internal Revenue Code shall be assessed within 3 years after the
return is filed, whether or not such return was filed on or after
the date prescribed. Section 6501(c)(3) provides that, in the
case of failure to file a return, the tax may be assessed, or a
proceeding in Court for the collection of such tax may be begun
without assessment, at any time. Calendar year taxpayers are,
under section 6072(a), required to file their income tax returns
and pay the taxes thereon on or before April 15 following the
close of the taxable year.
The Court holds that the notices of deficiency were mailed
by respondent well within the time periods provided by section
6501(a). Respondent, therefore, is not barred from the
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