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not be cited as authority.
Respondent determined deficiencies and additions to tax in
petitioner’s 1996 and 1997 Federal income taxes as follows:
Additions to Tax
Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2)
1996 $11,437 $529.87 $588.75
1997 5,275 441.45 382.59
Petitioner resided in Evergreen, Colorado, at the time the
petitions were filed.
When these cases were called for trial, petitioner orally
moved to amend her petitions to raise the affirmative defense
that the period of limitations had expired before the issuance of
the notices of deficiency. The Court granted the motions. On
the agreement of the parties, a partial trial was held in these
cases on the issue whether petitioner and her current husband
filed joint returns for the 1996 and 1997 taxable years. If the
Court determines that joint returns were filed, then respondent
concedes that the period of limitations has expired, and
decisions will be entered that no deficiencies and additions to
tax are due from petitioner. If the Court determines that
returns were not filed, then these cases will be restored to the
general docket for further trial.
The period of limitations is an affirmative defense which
must be pleaded and proved by the taxpayer. Knollwood Meml.
Gardens v. Commissioner, 46 T.C. 764, 792 (1966); Gatto v.
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