Susan F. Mostafa - Page 8

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          any tax due because the 3-year period of limitations under                  
          section 6501(a) has expired.                                                
               Section 6501(a) provides:  “Except as otherwise provided in            
          this section, 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)”.                
          However, section 6501(c)(3) provides that, in the case of a                 
          failure to file a return, the tax may be assessed at any time.              
          Petitioner argues that more than 3 years has passed from the time           
          she filed a return on February 8, 1999, and thus respondent is              
          barred from assessing the tax.  However, the return was never               
          filed because it was not signed by petitioner’s husband.  Because           
          petitioner did not file a return, the period of limitations on              
          assessment remained open indefinitely.  See sec. 6501(c)(3).                
               On brief, petitioner argues that she is entitled to recover            
          reasonable litigation expenses from respondent.  Petitioner did             
          not raise the issue in a proper motion for reasonable litigation            
          costs.  See Rule 231(a)(2) and (b).  Even if petitioner were to             
          raise the issue at the proper time and in the proper manner, she            
          would not be entitled to reasonable litigation expenses because             
          she is not the prevailing party.  See sec. 7430(c)(4)(A); Rule              

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