Fletcher H. Hyler - Page 25

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          mistakes, however, have deprived petitioner of his right to                 
          notice and a fair hearing, either at the administrative level or            
          before this Court.                                                          
          The Assessment of Taxes and Penalties for 1995 Was Valid                    
               Respondent concedes that petitioner did not receive a copy             
          of the notice of deficiency for 1995 and that the underlying                
          liability for 1995 is therefore properly considered in this                 
          proceeding.  Whether the limitations period has expired                     
          constitutes a challenge to the underlying tax liability.  Boyd v.           
          Commissioner, 117 T.C. 127, 130 (2001).                                     
               Petitioner contends that the statute of limitations bars               
          assessment of his liabilities for 1995 and that the additions to            
          tax should be abated because of prior administrative action.  He            
          has not presented any evidence of error in the determination of             
          taxable income or the calculations of tax liability.  Section               
          7491(a) does not apply because the examination of petitioner’s              
          liabilities in issue commenced before the effective date of that            
               The Commissioner has 3 years from the time a return is filed           
          to issue a notice of deficiency with respect to income tax.  See            
          secs. 6212(a), 6213(a), 6501(a).  Section 7502(a)(1) provides               
          that, in certain circumstances, a timely mailed return will be              
          treated as though it were timely filed.  Section 7502(a)(2)                 
          provides that the timely mailing/timely filing rule applies if              

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