- 8 - 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 6512(b)(3).) 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 inPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011