Eric E. and Dorothy M. Smith - Page 1

                                   114 T.C. No. 29                                    

                               UNITED STATES TAX COURT                                

                    ERIC E. AND DOROTHY M. SMITH, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No.  10571-99.              Filed June 8, 2000.                 

                    R sent to Ps a notice of deficiency but failed to stamp           
               a date in the section entitled “Last Day to File a Petition            
               With the United States Tax Court” (i.e., the petition date).           
               Ps received the notice prior to the expiration of the period           
               of limitations of sec. 6501, I.R.C., and Ps filed a petition           
               with this Court within the time prescribed in sec. 6213(a),            
                    Held:  Where R failed to put the petition date on the             
               notice, as required by sec. 3463(a) of the Internal Revenue            
               Service Restructuring and Reform Act of 1998, Pub. L. 105-             
               206, 112 Stat. 685, 767, and Ps nevertheless received the              
               notice and filed a petition in a timely manner, such notice            
               was sufficient to toll the period of limitations.                      

               William Robert Lambert, for petitioners.                               
               James E. Gehres and Mary Tseng Klaasen, for respondent.                

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