Helen S. Healer - Page 8

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          Lundy, supra, Congress amended section 6512(b)(3) by adding the             
          following sentence at the end of that section:                              
               In a case described in subparagraph (B) where the date                 
               of the mailing of the notice of deficiency is during                   
               the third year after the due date (with extensions) for                
               filing the return of tax and no return was filed before                
               such date, the applicable period under subsections (a)                 
               and (b)(2) of section 6511 shall be 3 years.                           
          Taxpayer Relief Act of 1997 (1997 Act), Pub. L. 105-34, sec.                
          1282(a), 111 Stat. 1037.  Congress made the foregoing amendment             
          effective for taxable years that ended after August 5, 1997.  See           
          1997 Act sec. 1282(b), 111 Stat. 1038.  (We shall refer to                  
          section 6512(b)(3) as amended by the 1997 Act as amended section            
               Petitioner acknowledges that Commissioner v. Lundy, supra,             
          holds that section 6512(b)(3)(B) requires the application of the            
          2-year look-back period in section 6511(b)(2)(B) in a situation             
          such as the one presented in the instant case.  Petitioner also             
          acknowledges that amended section 6512(b)(3) does not apply to              
          petitioner’s tax year 1996, the year at issue in this case.                 
          Petitioner nonetheless maintains that the 3-year look-back period           
          in section 6511(b)(2)(A) applies in the instant case.  In support           
          of that position, petitioner advances petitioner’s interpretation           
          of amended section 6512(b)(3).  Based on that interpretation as             
          well as her interpretation of certain legislative history relat-            
          ing to amended section 6512(b)(3), petitioner argues:                       
                    Congress obviously thought that taxpayers in                      

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