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Period of Limitations on Assessment of Deficiency
Petitioners contend that the 3-year period of limitations
set forth in section 6501 bars respondent from assessing the
deficiency in the case at hand. Section 6501(a) provides
“Except as otherwise provided in this section, the amount of any
tax imposed by this title shall be assessed within 3 years after
the return was filed (whether or not such return was filed on or
after the date prescribed).” Except in certain specified
circumstances not relevant to the case at hand, the Commissioner
must, before assessing a deficiency, mail the taxpayer a notice
of deficiency in accordance with section 6212. Sec. 6213(a).
Section 6503(a)(1) provides:
The running of the period of limitations provided in
section 6501 * * * on the making of assessments
* * * in respect of any deficiency * * * shall * * * be
suspended for the period during which the Secretary is
prohibited from making the assessment * * * (and in any
event, if a proceeding in respect of the deficiency is
placed on the docket of the Tax Court, until the
decision of the Tax Court becomes final), and for 60
days thereafter.
The Secretary is prohibited from assessing the deficiency during
the 90-day period following mailing of a notice of deficiency
prepared under section 6212, and, if a petition is filed with the
Tax Court, until the decision of the Tax Court has become final.
Sec. 6213(a). Therefore, unless another provision extends the
period for assessment contained in section 6501(a), the
Commissioner must mail the notice of deficiency to the taxpayer
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