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support his contention that petitioners extended the period of
limitations on assessment for 1991 beyond April 15, 1995. Absent
a showing of irregularity in the assessment procedure, a Form
4340 is presumptive evidence that a tax has been validly
assessed. Roberts v. Commissioner, 329 F.3d 1224, 1228 (11th
Cir. 2003), affg. 118 T.C. 365 (2002); Davis v. Commissioner, 115
T.C. 35, 40-41 (2000). The difficulty with respondent's position
is that the Form 4340 on which he relies has an irregularity; on
its face, it records a purported extension of the period of
limitations some 3 months after its expiration, in apparent
violation of section 6501(c)(4). That section provides that the
period of limitation on assessment may be extended by agreement
where the Secretary and the taxpayer have consented in writing to
an extension "before the expiration of the time prescribed in
this section for the assessment of any tax imposed by this
title". Sec. 6501(c)(4). An extension signed after the
expiration of the period of limitations is without effect.
Diamond Gardner Corp. v. Commissioner, 38 T.C. 875, 881 n.6
(1962); Parsons v. Commissioner, T.C. Memo. 1984-333, n.2.
Accordingly, the Form 4340, rather than confirming the validity
of the quick assessment, supports the conclusion that the quick
assessment was invalid because untimely. The Form 4340
establishes a prima facie case for petitioners that the
assessment was made on August 28, 1995, after expiration of the
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