- 9 -
II. Whether the Assessment of Tax Was Timely
Petitioners contend that the assessment of tax for 1999 was
untimely. In general, the Commissioner must assess tax within 3
years after the due date of a timely filed return. Sec. 6501(a)
and (b)(1). The due date of petitioners’ return was April 17,
2000.3 Because respondent did not assess tax until August 4,
2003, petitioners assert that the limitations period had expired.
We disagree.
Pursuant to section 6503(a)(1), the period of limitations on
assessment is suspended during the 90-day period following the
mailing of a notice of deficiency and, where the taxpayer does
not petition the Court in response to the notice, for an
additional 60 days thereafter. Estate of Mandels v.
Commissioner, 64 T.C. 61, 77 n.8 (1975). A properly addressed
notice of deficiency is sufficient to suspend the running of the
assessment period even if the taxpayer never receives the notice.
Mollet v. Commissioner, 82 T.C. 618, 623-624 (1984), affd.
without published opinion 757 F.2d 286 (11th Cir. 1985); McGarvie
v. Commissioner, T.C. Memo. 1988-85.
The notice of deficiency was properly addressed and mailed
to petitioners in March 2003, within 3 years of the due date of
3 In general, a tax return must be filed on or before the
15th day of April following the close of the calendar year. Sec.
6072(a). Because Apr. 15, 2000, was a Saturday, petitioners’ tax
return was due on the next business day, which was Apr. 17, 2000.
See sec. 7503.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: November 10, 2007