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extended for 1 year after that date, the period for assessment of
petitioners as transferees expired no earlier than 1 year after
October 1, 1992, namely, October 1, 1993. Because the
Commissioner issued the notices of transferee liability on
September 17, 1993, the limitations period against petitioners
had not expired, and the notices were timely.
Petitioners argue that the limitations period for assessment
against the donor ended on the date the assessment was made,
April 7, 1992. Petitioners focus on the donor's waiver of the
section 6213(a) restrictions on assessment. They contend that
the waiver put an end to the suspension of the period of
limitations.
This argument has been considered and rejected by other
courts. In Sherry Frontenac, Inc. v. United States, 868 F.2d 420
(11th Cir. 1989), the taxpayers asserted that their waiver of the
prohibition against assessment pursuant to section 6213(a)
removed the 90-day appeal period provided in sections 7481(a) and
7483. Id. at 423. In an opinion with which we agree, the
Eleventh Circuit held that the waiver under section 6213(a) did
not have any effect upon the date when the orders became final
under sections 7481(a) and 7483. Id. The U.S. Claims Court
followed this decision in Pesko v. United States, 19 Cl. Ct. 687,
689 (1990) ("the waiver had no impact on the availability to the
IRS of the entire 150-day tolling period"), affd. 918 F.2d 1581
(Fed. Cir. 1990). We follow Pesko and Sherry Frontenac.
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