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Instead, petitioner contends that he does not owe any Federal tax
liabilities because he timely filed the tax returns at issue.
Discussion
Section 6501
Section 6501(a) sets forth limitations on assessment and
provides as a general rule that Federal income taxes must be
assessed within 3 years after the filing of the return. However,
if the taxpayer fails to file a return, the statute of limitation
is never set in operation, and the IRS may assess the tax at any
time. Sec. 6501(c)(3); sec. 301.6501(c)-1(c), Proced. & Admin.
Regs.
If the Court finds that petitioner timely filed the returns
for 1995, 1996, and 1997, respondent’s assessments are time-
barred under section 6501(a). If, however, the Court finds that
petitioner did not file the returns, the assessments are valid
because respondent may assess the tax at any time. In the latter
case, the Court will also address whether petitioner is liable
for additions to tax under sections 6651(a)(1) and 6654.
The Commissioner’s determinations are presumed correct, and
generally taxpayers bear the burden of proving otherwise.3 Rule
142(a)(1); Welch v. Helvering, 290 U.S. 111, 115 (1933).
3Petitioner has not raised the issue of sec. 7491(a) which
shifts the burden of proof to the Commissioner in certain
situations. This Court concludes that sec. 7491 does not apply
because petitioner has not produced any evidence that establishes
the preconditions for its application.
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