United States Tax Court
Elena Swain v. Commissioner of Internal Revenue
May 3, 2002118 T.C. 358
Summary
The court granted summary judgment because the 1996 limitations period had not expired when the deficiency notice was mailed, and the mailing suspended the limitations period. Because the petitioner’s other assignments of error had been struck, she was deemed to have conceded the deficiencies and accuracy-related penalties for all three years. The court held that the Commissioner’s burden of production regarding penalties did not arise because the petitioner had not placed the penalties in dispute.