- 17 -
sustain respondent’s substantive positions therein, as discussed
below).
III. Statute of Limitations
As a general matter, income tax (and related penalties and
additions to tax) must be assessed within 3 years after the later
of (1) the due date (without regard to extensions) of the
corresponding return, or (2) the date on which such return is
filed.13 Secs. 6501(a) and (b)(1), 6665(a)(2); sec. 301.6501(b)-
1(a), Proced. & Admin. Regs. However, if the taxpayer fails to
file a return, the Commissioner may assess such amounts at any
time. Sec. 6501(c)(3).
As relevant to petitioners’ limitations defense, respondent
contends that Dr. Trowbridge’s initial 1996 Form 1040 does not
constitute a valid return. In Williams v. Commissioner, 114 T.C.
136, 143 (2000), we held that a disclaimer statement similar to
the ones at issue in this case rendered the Form 1040 to which it
was attached invalid. We have also held that altering the Form
1040 jurat can destroy that form’s validity as a return. E.g.,
Jenkins v. Commissioner, T.C. Memo. 1989-617. We shall not
depart from the reasoning of those cases here. Accordingly, we
conclude that Dr. Trowbridge’s initial 1996 Form 1040 is not a
13 For these purposes, the date on which a return is mailed
is treated as the filing date if the postmark date falls within
the prescribed period (including extensions) for filing the
return. Sec. 7502(a)(1) and (a)(2)(A)(i).
Page: Previous 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 NextLast modified: May 25, 2011