Judge Ronald L. (“Ingenuity”) Buch notes that the 6SOL which Section 6501(e) bestows on IRS is to give IRS more time to discover whether a taxpayer had unreported income. Whatever return was filed gave IRS insufficient clues. as to the source thereof.

The parties agree that Andrew Mitchell Berry and Sara Berry, Docket, No. 11739-22, filed 12/27/24, were out of the Sub S in which Andy had an interest with his Dad in Year One. Hence no passthrough of tax incidents from that source, but there was $163K of wages that IRS says Andy got, although he says no.

Point is, that $163K is 31% of the income Andy and Sara did report, so 6SOL.

Naturally, that’s a question of fact, so no summary J to Andy, who raised 3SOL for both Years One and Two.

As for Year Two, “(T)he Berrys argue that the issuance of the notice of deficiency prohibited the Commissioner from assessing for 90 days, and by the time those 90 days lapsed, the period of limitations expired. But the issuance of the notice of deficiency also tolled the running of the period for assessment. See I.R.C. 6503(a)(1). Because the Berrys filed a petition with this Court, the period of limitations remained tolled. Id. And it remains tolled for the time the Commissioner is prohibited from assessing plus an additional 60 days. Id. Accordingly, the period for the Commissioner to assess the Berrys’ [Year Two] income tax liability remains open.” Order, at pp. 8-9.

IRS is timely as to both years.