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E. Whether Petitioner Is Liable for the Addition to Tax for
Failure To Pay Estimated Tax Under Section 6654
Respondent determined and contends that petitioner is liable
for the addition to tax under section 6654 for failure to pay
estimated tax for 1993 and 1994. Respondent concedes that
petitioner filed returns for 1993 and 1994. Thus, we lack
jurisdiction to decide whether petitioner is liable for the
addition to tax under section 6654 for 1993 and 1994. See sec.
6665(b)(2); Fendler v. Commissioner, 441 F.2d 1101 (9th Cir.
1971); Meyer v. Commissioner, 97 T.C. 555, 562 (1991); Estate of
DiRezza v. Commissioner, 78 T.C. 19, 25-26 (1982).
F. Whether the Statute of Limitations Bars Assessment of
Petitioner’s 1993 Tax Liability
Petitioner filed his 1993 return on or before April 15,
1994. Respondent mailed the notice of deficiency on April 11,
2000. Petitioner contends that the time to assess tax for 1993
expired before respondent issued the notice of deficiency. We
disagree.
Generally, the Commissioner must assess tax within 3 years
after the due date of a timely filed return. Sec. 6501(a).
Respondent bears the burden of proving that an exception to the
3-year limit on the time to assess tax applies if, as here as to
1993, the notice of deficiency was mailed more than 3 years after
the filing date. Wood v. Commissioner, 245 F.2d 888, 893-895
(5th Cir. 1957), affg. in part and revg. in part T.C. Memo. 1955-
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