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),
I.R.C.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011