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Respondent, however, has the burden of production with
respect to the additions to tax. Sec. 7491(c); Higbee v.
Commissioner, supra at 446-447. To satisfy respondent’s burden
of production, respondent must come forward with sufficient
evidence indicating that it is appropriate to impose the addition
to tax. Higbee v. Commissioner, supra at 446.
1. Statute of Limitations; Failure To File Return
As a general rule, section 6501(a) provides that the amount
of any tax imposed shall be assessed within 3 years after the
return was filed. In the case of a failure to file a return, the
tax may be assessed, or a proceeding in court for the collection
of tax may be begun at any time. Sec. 6501(c)(3).
In this case, petitioner admits that she did not file a
separate Federal tax return for 1997, that she did not sign a
joint return with her husband that year, and that she did not
confirm with her husband either that he was preparing a joint
return for that year or that a joint return had been filed by him
on her behalf. Petitioner failed to produce any evidence of a
joint return on which she was listed for the year in question.
Based upon this evidence, we are convinced that petitioner
did not file a return for 1997, thus making the 3-year period of
limitations on assessments inapplicable.
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