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),
I.R.C.
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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