Florence C. Blankson - Page 10




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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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