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that the period of limitations on assessment began to run
in April 1992 when he submitted photocopies of his 1989 and
1990 returns to respondent's revenue agent and that the
period expired before the subject notice of deficiency was
issued. According to petitioner, respondent "treated these
tax returns 'as filed'", notwithstanding the fact that the
returns did not bear petitioner's original signature and
the fact that they were not filed at a location specified
by section 6091(b)(1). Alternatively, petitioner argues
that he filed each of the returns at issue by mail more
than 3 years before the date of the second notice of
deficiency with the result that the period of limitations
on assessment and collection under section 6501(a) bars
assessment of the deficiencies determined in that notice
by respondent for each of the years at issue.
Section 6501 provides rules limiting the time during
which the amount of any tax can be assessed. As a general
rule, section 6501(a) provides that the amount of any tax
shall be assessed "within 3 years after the return was
filed". Sec. 6501(a). In the case of a deficiency in tax,
the Internal Revenue Code further prohibits the assessment
of the deficiency until a notice of deficiency has been
mailed to the taxpayer and, if a petition is filed in this
Court, until the decision of the Court has become final.
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Last modified: May 25, 2011