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that his determination was timely made within the 6-year period
of limitations in section 6501(e)(1)(A) and argues in his motion
that a decision by default is appropriate on this issue.
Section 6501(e)(1)(A) provides:
(A) General rule.–-If the taxpayer omits from
gross income an amount properly includible therein
which is in excess of 25 percent of the amount of gross
income stated in the return, the tax may be assessed,
or a proceeding in court for the collection of such tax
may be begun without assessment, at any time within 6
years after the return was filed. * * *
To invoke the 6-year assessment period, respondent has the burden
of proving that petitioners omitted the requisite amount of gross
income from their return. Id.; Bardwell v. Commissioner, 38 T.C.
84, 92 (1962), affd. 318 F.2d 786 (10th Cir. 1963). In deciding
whether to grant respondent’s motion, we look to respondent’s
affirmative allegations in his answer to the Basiles’ petition
and the Basiles’ deemed admissions to decide whether respondent
has met his burden of proof. See Smith v. Commissioner, supra at
1057; Bosurgi v. Commissioner, 87 T.C. 1403, 1408 (1986).
The Basiles are deemed to have admitted that they did not
file their 1996 joint return until October 14, 1997. Respondent
affirmatively alleged in his answer that although the Basiles
reported their 1996 gross income as $115,600, they received
additional taxable income of $602,514 that they did not disclose
on either their 1996 return or in a statement attached to the
return. Respondent also alleged in his answer that the notice of
deficiency was sent to petitioners by certified mail on October
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