-10-
Accordingly, whether the assessment was made during the
limitations period is reviewed de novo.
B. Period of Limitations
Section 6501(a) generally provides that a valid assessment
of income tax liability may not be made more than 3 years after
the later of the date the tax return was filed or the due date of
the tax return.3 This 3-year period as to petitioners’ 1990
taxable year expired before respondent assessed the statutory
additions at issue.4 In order for respondent’s assessment of the
statutory additions to be timely, an exception to the general
3-year period of limitations must apply.
1. Burden of Proof
Petitioners contend that respondent assessed the relevant
amounts for 1990 after the expiration of the 3-year period of
limitations in section 6501(a). The bar of the period of
limitations is an affirmative defense, and the party raising this
3 Sec. 6501 provides in pertinent part as follows:
SEC. 6501. LIMITATIONS ON ASSESSMENT AND COLLECTION.
(a) General Rule.-–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) * * * and no proceeding in court
without assessment for the collection of such tax shall be
begun after expiration of such period. * * *
4 The original return for 1990 was filed on Sept. 10, 1991,
and the assessments of penalties and interest were made on
Nov. 6, 1997.
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