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defense must specifically plead it and prove it. Rules 39,
142(a); Mecom v. Commissioner, 101 T.C. 374, 382 (1993), affd.
without published opinion 40 F.3d 385 (5th Cir. 1994). Because
petitioners have pleaded the defense properly, we proceed to
address their contention.
In questioning the validity of the assessment by asserting
that it was made after the expiration of the 3-year period of
limitations, petitioners initially must prove: (1) The filing
date of their 1990 tax return and (2) that respondent assessed
the relevant amounts after the expiration date of the 3-year
period. Reis v. Commissioner, 142 F.2d 900 (6th Cir. 1944),
affg. 1 T.C. 9, 12 (1942), as modified by a Memorandum Opinion of
this Court dated June 4, 1943; Harlan v. Commissioner, 116 T.C.
31, 39 (2001) (and cases cited therein); see Mecom v.
Commissioner, supra at 382. Respondent concedes that petitioners
have proven both prongs. Thus, petitioners have established a
prima facie case that the period of limitations precludes
respondent from making the relevant assessment for 1990, and the
burden of going forward shifts to respondent. See Mecom v.
Commissioner, supra at 382. Respondent must introduce evidence
that the assessment for 1990 is not barred by the period of
limitations under section 6501(a). Id. If respondent makes such
a showing, the burden of going forward with the evidence shifts
back to petitioners. Id. at 383. Notwithstanding the shifting
of the burden of going forward, the burden of ultimate persuasion
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