- 6 -
deficiency after the 3-year period of limitations. Adler v.
Commissioner, supra at 540. If the taxpayer establishes a prima
facie case, the burden of going forward shifts to the
Commissioner to show that the bar of the statute of limitations
is not applicable. Id. The Commissioner may meet this burden by
introducing a consent, valid on its face, that extends the period
of limitations to the date of the mailing of the notice of
deficiency. See Concrete Engg. Co. v. Commissioner, 58 F.2d 566
(8th Cir. 1932), affg. 19 B.T.A. 212 (1930); Lefebvre v.
Commissioner, T.C. Memo. 1984-202, affd. 758 F.2d 1340 (9th Cir.
1985). Once the Commissioner has established that the
limitations period was extended by way of the taxpayer’s consent,
the burden shifts back to the taxpayer to show affirmatively that
the consent is invalid. See Adler v. Commissioner, supra; Ryan
v. Commissioner, T.C. Memo. 1991-49. The burden of persuasion
never shifts from the taxpayer who has pleaded the statute of
limitations defense. See Ryan v. Commissioner, supra; see also
Feldman v. Commissioner, 20 F.3d 1128, 1132 (11th Cir. 1994),
affg. T.C. Memo. 1993-17.
The Greenfields signed Form 872-A on June 10, 1986, before
the expiration of the period of limitations on August 16, 1986,
and delivered that form to respondent. Respondent was justified
in treating Form 872-A as an effective extension of the period of
limitations.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: March 27, 2008