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While section 3463(a) of the Act does not amend section 6212, or
any other provision of the I.R.C., this section of the Act
applies to notices mailed after December 31, 1998, and has the
force of law. See United States Natl. Bank v. Independent Ins.
Agents of Am., Inc., 508 U.S. 439, 448 (1993)(stating that an
uncodified provision shall have the force of law as long as the
provision is in the Statutes at Large).
Petitioners contend that the failure to include the petition
date, pursuant to section 3463(a) of the Act, rendered the notice
invalid. Thus, they contend that the section 6501 period of
limitations was not tolled, and as a result, they are not liable
for the deficiency or penalty. Respondent contends that the
omission of the petition date was a “technical but harmless
violation” of the Act and the notice was valid because
petitioners received it without prejudicial delay. Respondent
further contends that the notice, pursuant to section 7522(a), is
not invalid. Section 7522 applies to notices of deficiency
described in section 6212, and provides:
Any notice to which this section applies shall
describe the basis for, and identify the amounts (if
any) of, the tax due, interest, additional amounts,
additions to the tax, and assessable penalties included
in such notice. An inadequate description under the
preceding sentence shall not invalidate such notice.
[Emphasis added.]
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Last modified: May 25, 2011