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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
232(e).
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Last modified: May 25, 2011