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Respondent’s records indicate that respondent had prepared a
substitute return on January 20, 2000, and the February 1, 2000,
letter set forth the IRS’s initial calculation of petitioner’s
tax liability for 1997. Petitioner subsequently personally
delivered a copy of her return to IRS Taxpayer Service/San Diego
on February 29, 2000. The copy of the return was stamped
received at the Fresno Service Center on April 19, 2000. The
words “duplicate copy” appear on the return; the record is silent
as to who made this notation. Respondent’s records indicate that
the IRS treated this return as an amended return. Petitioner
received a Form 4549, Income Tax Examination Changes, dated
January 15, 2002, which reflected a proposed deficiency of $1,664
and a proposed section 6651(a)(1) addition to tax of $416. The
notice of deficiency underlying this case, issued on November 13,
2002, reflected the same amounts for the deficiency and the
addition to tax as did the Form 4549.
Subject to exceptions not applicable here, taxes imposed by
the Internal Revenue Code must be assessed within 3 years after a
return is filed. Sec. 6501(a). Thus, if a notice of deficiency
is issued after the 3-year period of limitations has expired, the
assessment and collection of the deficiency determined therein is
statutorily barred. Id.
Generally, a document is considered filed with the IRS when
that agency receives it. Jones v. United States, 226 F.2d 24, 28
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