- 13 - of not doing so. We do not believe that a reasonable person, let alone one with petitioner’s legal training, would interpret the mere absence of a stamped petition date following the heading “Last Date to File a Petition With the United States Tax Court” as the grant of an unlimited filing period, particularly given the express provisions to the contrary contained in the body of the notice. Simply put, this is not a case of taxpayer prejudice which Congress intended to rectify through the addition of the last sentence of section 6213(a).5 In light of the text of the last sentence of section 6213(a) and its legislative history, we hold that such provision does not operate in the instant case to render petitioner’s petition timely. C. Conclusion The notice of deficiency issued by respondent is valid, and petitioner failed to file a timely petition with this Court. Accordingly, petitioner’s motion to dismiss for lack of jurisdiction will be denied, and respondent’s motion to dismiss for lack of jurisdiction will be granted. 5 We do not address in this opinion the situation in which a taxpayer receives a deficiency notice omitting the petition date and files his petition just after expiration of the filing period set forth in the first sentence of sec. 6213(a) due to the taxpayer’s miscalculation thereof.Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Next
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