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trial to substantiate the charitable contributions that were
disallowed by respondent.
Petitioner and Mr. Blankson filed joint income tax returns,
prepared by a return preparer, for the years at issue. In
January 1997, the Blanksons and respondent executed IRS Form 872,
Consent to Extend the Time to Assess Tax, for 1993. In that
consent, the period of limitations for 1993 was extended from
April 15, 1997, to April 15, 1998.
The first issue is whether respondent is barred by the
statute of limitations under section 6501(a) from pursuing the
deficiency against petitioner for 1993. The Commissioner is
generally required to assess taxes within 3 years after the due
date of the return. Sec. 6501(a). However, the taxpayer and the
Commissioner may extend the period of limitations by written
agreement. Sec. 6501(c)(4).
Petitioner entered into a valid written agreement with
respondent to extend the statutory period for the 1993 year to
April 15, 1998. Respondent issued the statutory notice with
regard to 1993 on June 19, 1997, well within the period agreed to
by the parties. Sec. 6213(a). Petitioner thereafter filed for
bankruptcy. Bankruptcy law prohibits debtors with Federal tax
liabilities from petitioning this Court until the earlier of the
closing of the case, the dismissal of the case, or the granting
of a discharge. 11 U.S.C. sec. 362(a)(8), (c) (2000).
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