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(b) Filing deadline for return--(1) General rule.
* * * If no return for the taxable year immediately
preceding the current taxable year has been filed, the
required return for the current taxable year (other
than the first taxable year of the nonresident alien
individual for which a return is required to be filed)
must have been filed no later than the earlier of the
date which is 16 months after the due date, as set
forth in section 6072, for filing the return for the
current taxable year or the date the Internal Revenue
Service mails a notice to the nonresident alien
individual advising the nonresident alien individual
that the current year return has not been filed and
that no deductions or credits * * * may be claimed by
the nonresident alien individual.
On March 23, 1993, respondent sent petitioner a so-called
doomsday letter3 notifying petitioner that returns had been filed
by respondent, and that deductions and certain credits could no
longer be claimed. Petitioner's returns were not submitted
until October 7, 1993. Accordingly, petitioner does not satisfy
the conditions of the regulation for either the 1990 or 1991
taxable year. Petitioner, however, contends that this regulation
is invalid for various reasons. We will address this argument
later.
Prior to 1990, the regulations under section 874 only
addressed the problem by implication. Section 1.874-1(c), Income
3 Wright H. Schickli coined the term "doomsday letter" to
refer to the Internal Revenue Service notice described in sec.
1.874-1(b), Income Tax Regs., that cuts off or restricts a
nonresident alien individual's ability to claim deductions.
Schickli, "New House Rules for Foreign Taxpayers that Play the
U.S. Audit Lottery", 43 Tax Lawyer 915, 953 (1990).
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