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2. Period of Limitations
Section 6501(a) generally gives the Commissioner 3 years
from the date on which a return is filed to assess a tax as to
that return. Petitioner filed his 1997 tax return with the
Commissioner on March 26, 1999, and the Commissioner mailed the
subject notice of deficiency to petitioner on February 21, 2002.
We conclude that respondent’s issuance to petitioner of the
notice of deficiency for 1997 was within the 3-year period of
section 6501(a).5
3. Self-Employment Expenses
In addition to the general burden of proof discussed above,
petitioner must prove his entitlement to any deduction, e.g., by
maintaining sufficient records to substantiate his claimed
deductions. New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440
(1934); Lychuk v. Commissioner, 116 T.C. 374, 384 (2001); see
also sec. 6001; sec. 1.6001-1(a), Income Tax Regs. Petitioner’s
burden requires that he introduce sufficient evidence to:
(1) Make a prima facie case establishing that respondent
committed the errors alleged in the petition and (2) overcome the
evidence favorable to respondent. See Lobe v. Commissioner, T.C.
Memo. 2001-204; Lawler v. Commissioner, T.C. Memo. 1995-26.
5 Petitioner asserts on brief that he mailed his 1997 return
to the Commissioner on Apr. 20, 1998, and that the return filed
on Mar. 26, 1999, was simply a copy of that return. We find
these assertions unsupported by the credible evidence in the
record and decline to rely upon them.
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