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A. Validity of Notice of Deficiency
Petitioner contends that the notice of deficiency issued by
respondent is invalid on account of its failure to specify the
last possible date on which petitioner could file a timely
petition with this Court (the petition date), as required by
section 3463(a) of the Internal Revenue Service Restructuring and
Reform Act of 1998 (RRA 1998), Pub. L. 105-206, 112 Stat. 685,
767.2 Section 3463 of RRA 1998 provides in full as follows:
(a) In General.--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.
(b) Later Filing Deadlines Specified on Notice of
Deficiency To Be Binding.–-Subsection (a) of section
6213 (relating to restrictions applicable to
deficiencies; petition to Tax Court) is amended by
adding at the end the following new sentence: “Any
petition filed with the Tax Court on or before the last
date specified for filing such petition by the
Secretary in the notice of deficiency shall be treated
as timely filed.”.
(c) Effective Date.–-Subsection (a) and the
amendment made by subsection (b) shall apply to notices
mailed after December 31, 1998.
2 Sec. 3463(a) of the Internal Revenue Service
Restructuring and Reform Act of 1998, Pub. L. 105-206, 112 Stat.
685, 767, has not been incorporated as a provision of the
Internal Revenue Code. Nonetheless, this provision has the force
of law. See Smith v. Commissioner, 114 T.C. 489, 491 (2000); see
also United States Natl. Bank v. Independent Ins. Agents of Am.,
Inc., 508 U.S. 439, 448 (1993) (stating that an uncodified
provision shall have the force of law as long as the provision is
in the Statutes at Large).
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