TAXPAYER PRESUMED TO MAKE TIMELY FILING OF LOST RETURN.

Describes a court case which barred the Internal Revenue Service's deficiency assessment after the three-year limitations period expired because the taxpayer timely filed her federal income tax return in the United States. Reason why taxpayers did not immediately resubmit her income tax return; Service's issuance of a notice of deficiency to the taxpayer; Absence of the taxpayer's sworn testimony.