*480 Justice Breyer delivered the opinion of the Court, except as to Part IV-C. Ordinarily, the Government must assess a deficiency against a taxpayer within “3 years after the return was filed.” 26 U. S. C. § 6501 (a) (2000 ed.). The 3-year period is extended to 6 years, however, when a taxpayer “omits from gross…
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