by the statute of limitations. Suzy's Zoo v. Commissioner, 114 T.C. 1, 13 (2000), affd 273 F.3d 875, 884 (9th Cir. 2001); Huffman, Graff Chevrolet, Rankin, Superior Coach of Florida v. Commissioner, 80 T.C. 895, 912 (1983), Weiss v. Commissioner, 395 F.2d 500 (10th Cir. 1968), Spang Industries, Inc. v. United States,