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therein, with respect to the enforcement of such summons is
pending." Sec. 7609(e)(1).4
Petitioners timely filed their 1991 Federal income tax
return. The period of limitations for assessment of any
deficiency in petitioners' 1991 Federal income taxes normally
would have expired on April 17, 1995, since April 15, 1995, was a
Saturday. See sec. 7503. Respondent issued the notice of
deficiency on June 29, 1995, 73 days later.
However, on August 24 and November 30, 1994, respondent
issued summonses to International Savings Bank requesting
information with respect to petitioners' 1991 taxable year.
Petitioners filed motions to quash both summonses in the U.S.
District Court for the Southern District of California. With
respect to the second summons, petitioners filed their motion to
quash on December 20, 1994, and the District Court entered its
order denying the petition and enforcing the summons on March 13,
1995.5 The period from the date of petitioners' filing of their
4Sec. 301.7609-5(b), Proced. & Admin. Regs., provides that
the period of suspension "begins on the date the petition to
quash the summons is filed in district court. This period
continues until all appeals are disposed of, or until the
expiration of the period in which an appeal may be taken or a
request for a rehearing may be made." This regulation has been
upheld as a reasonable interpretation of sec. 7609(e). Hefti v.
Commissioner, 97 T.C. 180, 196 (1991), affd. 983 F.2d 868 (8th
Cir. 1993).
5See Fed. R. Civ. P. 58 ("A judgment is effective only when
so set forth and when entered as provided in Rule 79(a).").
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