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Id. In Allnutt I, we also (1) sustained additions to tax under
section 6654 as determined by the Commissioner; (2) granted the
Commissioner’s motion for summary judgment as to fraud under
section 6653(b)(1); and (3) granted the Commissioner’s motion for
imposition of a penalty under section 6673. Id. Our decision in
Allnutt I is final.
OPINION
A. Whether Respondent Timely Issued the Notice of Deficiency to
Petitioner for Tax Years 1987-90 and 1992-95
1. Contentions of the Parties
We first decide whether respondent timely issued the notice
of deficiency for petitioner’s tax years 1987-90 and 1992-95.
Generally, the Commissioner must assess tax within 3 years after
the due date of a timely filed return or the filing of the
return. Sec. 6501(a). The notice of deficiency was sent on
March 6, 2000. If petitioner filed returns for those years
before March 6, 1997, the assessment of deficiencies for 1987-90
and 1992-95 is barred by the statute of limitations.1 Id. If
petitioner’s returns were not filed before March 6, 1997, the
notice of deficiency was timely issued.
1 Respondent does not contend that petitioner omitted more
than 25 percent of his gross income, see sec. 6501(e), that he
consented to an extension of the time to assess tax, or that
there are any other circumstances that would lengthen the usual
3-year period for assessment of tax.
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