- 9 -
motion would not affect respondent's discretion to act on a
taxpayer's request to defer payment of tax under section 6161(a).
3. Congressional Intent
Respondent contends that we should deny petitioner's motion
because Congress considered section 6161(a) extensions when
enacting section 7481(d), but did not provide a remedy for
petitioner's situation. We disagree. There is no indication in
the conference report accompanying the enactment in 1988 of
section 7481(d) that Congress considered (much less rejected)
extending it to section 6161(a). H. Conf. Rept. 100-1104, at
232-233 (1988), 1988-3 C.B. 473, 722-723. Respondent points to
no other authority for that assertion.
C. Conclusion
We will not enter decision until an extension of time for
the payment of petitioner's estate tax under section 6161 is no
longer in effect and any administrative appeal of respondent's
denial of petitioner's request for an extension is final, see
section 20.6161-1(b), Estate Tax Regs., or until petitioner fully
pays its outstanding Federal tax liability and related interest,
whichever occurs first. The parties shall report to the Court
when those conditions are met.
An appropriate Order
will be issued.
Page: Previous 1 2 3 4 5 6 7 8 9
Last modified: May 25, 2011