James A. Rochelle - Page 1

                                   116 T.C. No. 26                                    

                               UNITED STATES TAX COURT                                

                          JAMES A. ROCHELLE, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 18483-99.                     Filed May 24, 2001.           

                    R mailed to P a notice of deficiency which failed                 
               to provide a date in the section entitled “Last Day to                 
               File a Petition With the United States Tax Court”                      
               (i.e., the petition date).  Although P received the                    
               notice within several days of its mailing, P did not                   
               file his petition with this Court until 56 days after                  
               expiration of the 90-day period prescribed by sec.                     
               6213(a), I.R.C.                                                        
                    Held:  R’s failure to provide the petition date in                
               accordance with sec. 3463(a) of the Internal Revenue                   
               Service Restructuring and Reform Act of 1998, Pub. L.                  
               105-206, 112 Stat. 685, 767, does not render the notice                
               of deficiency invalid.                                                 
                    Held, further, P’s petition is not rendered timely                
               by the operation of the last sentence of sec. 6213(a),                 

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