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signified their agreement to the terms therein by filing it with
the Commissioner. The Commissioner, on the other hand, signified
his agreement to those terms by accepting petitioners' form
without reservation. See Instructions to Form 5213, in which the
Commissioner states that the filing of Form 5213 "automatically
extends the period of limitations for assessing any income tax
deficiency."; see also sec. 183(e)(3) ("An election * * * [under
section 183(e)] shall be made at such time and manner, and
subject to such terms and conditions, as the Secretary shall
prescribe."). Although both section 183(e)(4) and the
instructions to Form 5213 speak solely to the ability to assess a
deficiency, section 6511(c) acts to allow petitioners to seek a
refund during the same period of time under which the
Commissioner may assess a deficiency. In this regard, this Court
considers an election under section 183(e) to have been made
under section 6501(a). See Crawford v. Commissioner, 97 T.C.
302, 307 (1991), wherein the Court stated that section 6501(a) is
read as if section 183(e)(4) were written therein.
CHABOT, BEGHE, FOLEY, and VASQUEZ, JJ., agree with this
concurring opinion.
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