- 5 -
that petitioners filed their 1998 Federal income tax return
timely on April 15, 1999.
OPINION
Petitioners argue that the applicable period of limitations
under section 6501(a) has run. We disagree. The Commissioner
generally must assess tax against individual taxpayers such as
petitioners within 3 years of the later of the due date or the
filing date of their return. Sec. 6501(a) and (b)(1); Mecom v.
Commissioner, 101 T.C. 374, 382 (1993), affd. without published
opinion 40 F.3d 385 (5th Cir. 1994). On the basis of the
credible evidence in the record, we find as facts that
petitioners filed their 1997 return with respondent on April 23,
1999, and that respondent issued to them the subject notice of
deficiency within 3 years after that date.
Mr. Huff testified that he mailed petitioners’ 1997 return
to respondent on April 15, 1998. We find that testimony to be
uncorroborated and incredible.3 We need not and do not rely upon
that testimony for the purpose of reaching our decision herein.
See Casperone v. Landmark Oil & Gas Corp., 819 F.2d 112, 115 (5th
Cir. 1987); Ruark v. Commissioner, 449 F.2d 311, 312 (9th Cir.
1971), affg. per curiam T.C. Memo. 1969-48; Neonatology
Associates, P.A. v. Commissioner, 115 T.C. 43, 84 (2000), affd.
3 Although petitioners reported on their 1997 return that
they each signed the return on Apr. 15, 1998, we do not find that
to be the date on which the return was filed.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011