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miscalculation of the filing period under section 6213(a), would
foreclose their ability to litigate their deficiencies on a
prepayment basis by filing their petitions late. Below is an
excerpt from the Senate Finance Committee report accompanying RRA
1998:
Present Law
Taxpayers must file a petition with the Tax Court
within 90 days after the deficiency notice is mailed
(150 days if the person is outside the United
States)(sec. 6213). If the petition is not filed
within that time period, the Tax Court does not have
jurisdiction to consider the petition.
Reasons for Change
The Committee believes that taxpayers should
receive assistance in determining the time period
within which they must file a petition in the Tax Court
and that taxpayers should be able to rely on the
computation of that period by the IRS.
Explanation of Provision
The provision requires the IRS to include on each
deficiency notice the date determined by the IRS as the
last day on which the taxpayer may file a petition with
the Tax Court. The provision provides that a petition
filed with the Tax Court by this date is treated as
timely filed.
S. Rept. 105-174, at 90 (1998), 1998-3 C.B. 537, 626; see also H.
Rept. 105-364 (Part 1), at 71 (1998), 1998-3 C.B. 373, 443.
Petitioner does not claim that his failure to timely file his
petition was a product of a miscalculation of the filing period.
Indeed, given that his petition was filed 56 days late, we would
find any such claim implausible. Rather, petitioner points only
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