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Petitioner's argument that the IRS failed to examine his
return promptly in light of the statement on the return is
without merit. We have previously held that this Court is not at
liberty to modify a period of time prescribed by a statute of
limitations in which the Commissioner is authorized to act. See
Foster v. Commissioner, 80 T.C. 34, 229 (1983), affd. in part and
vacated in part on another issue 756 F.2d 1430 (9th Cir. 1985);
Saigh v. Commissioner, 36 T.C. 395, 424-425 (1961). Section 6501
expressly defines the period that respondent is authorized to
assess deficiencies against taxpayers. Petitioners filed their
1992 Federal income tax return on April 15, 1993. Respondent
issued the notice of deficiency on October 18, 1995. Since the
latter date is within the 3 years of the former, the notice of
deficiency was timely under section 6501(a). The timeliness of
respondent's examination is not an error for purposes of section
6404(e).5
5 Sec. 6404(g) provides for a suspension of the imposition of
interest if the taxpayer timely files a return and the Secretary
fails to provide the taxpayer with notice of liability and a
basis for the liability before the close of the 1-year period
(18-month period in the case of taxable years beginning before
Jan. 1, 2004) beginning on the later of (1) the date on which the
return is filed; or (2) the due date of the return without regard
to extensions. See sec. 6404(g). Sec. 6404(g) was added to the
Code by sec. 3305(a) of the Internal Revenue Service
Restructuring and Reform Act of 1998, Pub. L. 105-206, 112 Stat.
685, 743 (1998). Sec. 6404(g) is effective for tax years ending
after July 22, 1998. Therefore, sec. 6404(g) does not apply to
this case.
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