- 20 -
Trained Drafter, at 3 (1989).2
I would hold that section 3463(a) of the 1998 Act requires
the Commissioner to state on the notice of deficiency what is the
last date for petitioning this Court; and that the statutory
language is not merely directory, that “shall” is not here the
functional equivalent of “may”.
II. “Each”
Section 3463(a)of the 1998 Act requires the Commissioner to
state this information on “each notice of deficiency”.
As the majority’s opinion notes, the Congress concluded that
some taxpayers need assistance in determining the deadline for
filing a timely petition. However, the enacted statutory
language and legislative history do not indicate that the
Commissioner is obligated to provide the required assistance only
to those who need it, or who might reasonably be expected to need
it. Rather, the Congress imposed the statutory obligation with
2The House Legislative Counsel’s Office’s style manual
instructs legislative drafters as follows:
(4) Use same word over and over.--If you have
found the right word, don’t be afraid to use it again
and again. In other words, don’t show your pedantry by
an ostentatious parade of synonyms. Your English
teacher may be disappointed, but the courts and others
who are straining to find your meaning will bless you.
(5) Avoid utraquistic subterfuges.--Do not use the
same word in 2 different ways in the same draft (unless
you give the reader clear warning).
Page: Previous 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 NextLast modified: May 25, 2011