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to respondent’s technical noncompliance with section 3463(a) of
RRA 1998 as a means of invalidating the deficiency notice. As we
noted in Smith v. Commissioner, supra at 492, Congress did not
specify what consequences were to follow from the Commissioner’s
failure to provide the petition date in the notice of deficiency.
We conclude that section 3463(a) of RRA 1998 does not require
invalidating the notice under the present circumstances.
B. Timeliness of Petition
Petitioner concedes that his petition was filed outside the
filing period set forth in the first sentence of section 6213(a).
Petitioner nonetheless contends that his petition is rendered
timely by the operation of the last sentence of section 6213(a),
added by section 3463(b) of RRA 1998. As amended, section
6213(a) reads in pertinent part as follows:
SEC. 6213(a). Time for Filing Petition and
Restriction on Assessment.–-Within 90 days, or 150 days
if the notice is addressed to a person outside the
United States, after the notice of deficiency
authorized in section 6212 is mailed (not counting
Saturday, Sunday, or a legal holiday in the District of
Columbia as the last day), the taxpayer may file a
petition with the Tax Court for a redetermination of
the deficiency. Except as otherwise provided in
section 6851, 6852, or 6861 no assessment of a
deficiency in respect of any tax imposed by subtitle A
or B, chapter 41, 42, 43, or 44 and no levy or
proceeding in court for its collection shall be made,
begun, or prosecuted until such notice has been mailed
to the taxpayer, nor until the expiration of such 90-
day or 150–day period, as the case may be, nor, if a
petition has been filed with the Tax Court, until the
decision of the Tax Court has become final. * * * Any
petition filed with the Tax Court on or before the last
date specified for filing such petition by the
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