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filed even where the petition is filed after expiration of the
period prescribed by the first sentence of section 6213(a)) is
predicated upon the filing of a petition “on or before the last
date specified for filing such petition by the Secretary”.
(Emphasis added.) The parties differ on what effect the absence
of an actual “last date specified” has on petitioner’s ability to
satisfy the condition to relief.
Petitioner argues that where the petition date is not
specified by the Commissioner in the notice of deficiency, the
condition to relief under the last sentence of section 6213(a) is
satisfied by the mere filing of a petition. Petitioner appears
to interpret the statute to provide that the petition is rendered
timely because it was not filed after the last date specified in
the deficiency notice. This, however, is not how the statute
reads. The statute requires the petition to be filed on or
before the last date specified in the notice of deficiency.
Because the last date for filing a timely Tax Court petition was
not specified by the deficiency notice in this case, the petition
could not be filed on or before any such date. A textual
analysis of the last sentence of section 6213(a) therefore
supports respondent’s position that such provision does not apply
in the present case.
Respondent’s position finds further support in the
legislative history behind the amendment to section 6213(a).
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Last modified: May 25, 2011