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no effort to identify facts tending to show error in respondent’s
basis for the deficiencies and penalties. We granted the motion
to strike. By the answer, respondent denies that the period of
limitations expired for 1996.
Petitioner has not, in support of her objection to the
present motion, identified facts tending to show error in
respondent’s bases for the deficiencies and penalties.
The parties have stipulated a copy of petitioner’s Federal
income tax return for 1996, Form 1040, U.S. Individual Income Tax
Return 1996 (the 1996 Form 1040). They have stipulated that it
was mailed to respondent on October 14, 1997. They have further
stipulated a copy of the notice and that, by certified mail, it
was mailed to petitioner on September 20, 2000, less than 3 years
after the 1996 Form 1040 was filed. The notice is addressed to
petitioner at her address shown on the 1996 Form 1040.
Discussion
Period of Limitations
Petitioner has raised the statute of limitations as an
affirmative defense to respondent’s determinations of a
deficiency and a penalty for 1996. Respondent denies that
defense and asks for summary adjudication in his favor on that
issue.
With exceptions not here relevant, section 6501 provides a
3-year period from the time a return is filed for the assessment
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