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Petitioner timely filed with the Court a petition
challenging the notice of deficiency. Paragraph 4 of the
petition states:
A copy of my 1998 return was mailed when requested,
summer of 2003. Original return was filed 9-3-99. The
statute of limitations had expired prior to the request
for a copy. Notice of deficiency noted math errors and
a balance due.
Discussion
A. Statute of Limitations
We must first decide whether the statute of limitations bars
the assessment of the deficiency in issue. In doing so, we must
decide when petitioner filed his return.
Generally, an income tax must be assessed within 3 years
after the applicable return is filed (whether or not such return
was filed on or after the date prescribed). Sec. 6501(a). The
bar of the statute of limitations on assessment is an affirmative
defense, and the party raising it must specifically plead it and
carry the burden of proving its applicability. Rules 39, 142(a).
If the taxpayer makes a prima facie case proving the filing date
of his or her income tax return and the expiration of the
statutory period prior to the mailing of the notice of
deficiency, the burden of going forward with the evidence shifts
4(...continued)
Center had received and filed a copy of petitioner’s return on
July 10, 2003. Although petitioner and his wife filed a joint
return for 1998, respondent mailed the notice of deficiency only
to petitioner.
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