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Section 7508(a)(1)(C) serves to extend the normal 90-day or
150-day period within which a petition must generally be filed by
disregarding the time when a member of the Armed Forces is
present in a combat zone and the next 180 days thereafter. For
purposes of section 7508, a “combat zone” is an area designated
as such by the President of the United States by Executive order
for purposes of section 112.4 However, Korea has not been a
combat zone since January 1955.5 Accordingly, section 7508
offers petitioner no solace. See Stone v. Commissioner, 73 T.C.
617, 620-621 (1980).
Petitioner also alleges that he did not receive either
notice of deficiency until copies were sent to him in February
1999, thereby implying that the notices are invalid because they
were not mailed to him at his last known address.
4 Sec. 112 serves to exclude from gross income certain
combat zone compensation received by members of the Armed Forces.
See Waterman v. Commissioner, 110 T.C. 103 (1998), affd. 179 F.3d
123 (4th Cir. 1999).
5 Korea and its adjacent waters were declared a combat zone
as of June 27, 1950, by President Truman in Executive Order
10195, 1951-1 C.B. 6. That designation was withdrawn as of Jan.
31, 1955, in Executive Order 10585, 1955-1 C.B. 17.
For other declarations involving hostilities in Korea, see
Rev. Rul 207, 1953-2 C.B. 442, regarding personnel of the U.N.
Korean Reconstruction Agency, and Act of Apr. 24, 1970, Pub. L.
91-235, 84 Stat. 200, regarding the crewmen of the Pueblo while
illegally detained by North Korea in 1968.
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