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(quoting Katz v. Commissioner, 188 F.2d 957, 959 (2d Cir. 1951),
affg. a Memorandum Opinion of this Court). Petitioners have had
numerous opportunities to present the merits of their cases. At
this juncture, after three false starts and a total of five
separate opportunities to present the merits of their claims,
petitioners have not meaningfully done so. The taxable years in
question are 1992 through 1996, and these cases have been pending
and/or docketed for a sufficient amount of time for petitioners
to have prepared for and presented the merits of their cases.
Although petitioners alleged that the period for assessment
of any deficiency expired, respondent has shown that at the time
the notices of deficiency were mailed, the period for assessment
remained open due to extensions of the assessment period agreed
to by the parties. In particular, respondent provided the Court
with copies of petitioners’ income tax returns which reflect the
filing dates and copies of agreements extending the periods for
assessment to a time beyond the date the notice of deficiency was
issued.
Respondent has also shown that he does not bear the burden
of proof, burden of going forward with evidence, or burden of
production on any other matter in issue. In that regard, the
examination of petitioners’ 1992, 1993, and 1994 tax years began
November 1995 and the examination of petitioners’ 1995 and 1996
tax years began November 1997. Section 7491 applies to cases in
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