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Section 6501(a)4 provides that the Commissioner shall assess
any tax due within 3 years after the taxpayer files a return.
Section 6501(e)(1)(A)5 provides an exception to the general 3-
4 Specifically, sec. 6501(a) provides:
the amount of any tax imposed by this title shall be
assessed within 3 years after the return was filed
(whether or not such return was filed on or after the
date prescribed) * * * and no proceeding in court
without assessment for the collection of such tax shall
be begun after the expiration of such period.
5 Sec. 6501(e) provides in pertinent part:
SEC. 6501(e). Substantial Omission of Items.--
Except as otherwise provided in subsection (c)--
(1) Income taxes.--In the case of any tax
imposed by subtitle A--
(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. For purposes of this subparagraph--
(i) In the case of a trade or
business, the term “gross income” means
the total of the amounts received or
accrued from the sale of goods or
services (if such amounts are required
to be shown on the return) prior to
diminution by the cost of such sales or
services; and
(ii) In determining the amount
omitted from gross income, there shall
not be taken into account any amount
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Last modified: May 25, 2011