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the notice with “March 5, 1999" stamped as the “Letter Date”, and
“June 3, 1999" stamped as the petition date. On June 3, 1999,
petitioners, then residents of Aurora, Colorado, mailed their
petition, which was filed by the Court on June 9, 1999.
Discussion
Section 6212(a) provides that if the Commissioner determines
a deficiency in income tax, “he is authorized to send notice of
such deficiency to the taxpayer by certified mail or registered
mail.” Section 6213(a) provides that a taxpayer has 90 days
after the mailing of the notice to file his petition for
redetermination of the deficiency with the Tax Court. These
provisions were designed to afford a taxpayer notice of the
Commissioner’s determination and an opportunity to litigate the
validity of such determination in this Court without first paying
the deficiency. See McKay v. Commissioner, 89 T.C. 1063, 1067
(1987), affd. 886 F.2d 1237 (9th Cir. 1989).
The Internal Revenue Service Restructuring and Reform Act of
1998 (Act), Pub. L. 105-206, sec. 3463(a), 112 Stat. 685, 767
provides:
The Secretary of the Treasury or the Secretary’s
delegate shall include on each notice of deficiency
under section 6212 of the Internal Revenue Code of 1986
the date determined by such Secretary (or delegate) as
the last day on which the taxpayer may file a petition
with the Tax Court.
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Last modified: May 25, 2011