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Sec. 6213(a). Thus, generally, a notice of deficiency must
be mailed to the taxpayer before the expiration of the
period of limitations on assessment and collection set out
in section 6501(a).
The bar of this statute of limitations on assessment
and collection is an affirmative defense, and the party
raising it must plead it and carry the burden of proving
its applicability. Rules 39, 142(a), Tax Court Rules of
Practice and Procedure; Amesbury Apts., Ltd. v. Commis-
sioner, 95 T.C. 227, 240 (1990); Adler v. Commissioner,
85 T.C. 535, 540 (1985); Schalekamp v. Commissioner, T.C.
Memo. 1998-277. In this opinion, all Rule references are
to the Tax Court Rules of Practice and Procedure. In this
case, petitioner must prove that the date on which each of
the subject returns was filed was more than 3 years before
respondent issued the subject notice of deficiency. See
United States v. Gurley, 415 F.2d 144, 147 (5th Cir. 1969);
Young v. Commissioner, 208 F.2d 795 (4th Cir. 1953), affg.
a Memorandum Opinion of this Court dated Apr. 10, 1953; BJR
Corp. v. Commissioner, 67 T.C. 111, 121 (1976).
We note that the substitute return respondent prepared
for petitioner's taxable year 1990 pursuant to section
6020(b) did not start the running of the period of
limitations on assessment and collection. Section
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