- 29 -
FOLEY, J., dissenting: In section 3463(a) of the Internal
Revenue Service Restructuring and Reform Act of 1998 (RRA 1998),
Pub. L. 105-206, 112 Stat. 685, 767, Congress provided: “The
Secretary of the Treasury or the Secretary’s delegate shall
include on each notice of deficiency * * * the date determined by
such Secretary (or delegate) as the last day on which the
taxpayer may file a petition with the Tax Court.” Congress
further provided that the date determined by the Internal Revenue
Service (IRS) would establish the deadline for filing a petition
with this Court. Section 3463(b) of RRA 1998 amends section
6213(a) by adding the following thereto: “Any petition filed
with the Tax Court on or before the last date specified for
filing such petition by the Secretary in the notice of deficiency
shall be treated as timely filed.” The majority concludes that
“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”, majority op. p.
11, and that “the last sentence of section 6213(a) * * * does not
operate in the present case”, majority op. p. 13. I disagree.
The plain language of the statute provides that the IRS must
determine a date; this date may establish a deadline that is
later than the statutorily prescribed 90-day period; and
petitions filed on or before the deadline established by the IRS
shall be treated as timely filed. Respondent’s failure to
Page: Previous 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 NextLast modified: May 25, 2011