- 6 -
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
to respondent. Robinson v. Commissioner, 57 T.C. 735, 737
(1972). The burden of proof, i.e., the burden of ultimate
persuasion, however, always remains with the party who pleads
that the assessment is barred by the statute of limitations.
Adler v. Commissioner, 85 T.C. 535, 540 (1985).
On July 17, 2001, petitioners filed their 2000 return. On
July 2, 2004, respondent issued the notice of deficiency. If for
no other reason, because the notice of deficiency was issued
within 3 years of the date that the return was filed, respondent
issued the notice within the time prescribed under section
6501(a), and the statute of limitations is not a bar to
assessment. See sec. 6503(a)(1) (suspending the running of the
period of limitations because of the issuance of a notice of
deficiency and the commencement of an action for
redetermination).
D. Estoppel
Petitioners contend that respondent should be estopped from
denying petitioners’ claimed dependency exemption deduction for
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011