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period by the IRS”, the report does not require a taxpayer to
establish detrimental reliance.
Moreover, I believe the IRS provided misleading information
to petitioner. While the text of the notice states that “you
have 90 days from the above mailing date of this letter * * * to
file a petition”, the space in the upper right corner of the
notice, entitled “Last Day to File a Petition With the United
States Tax Court”, is blank. This notice is more confusing than
notices issued under prior law and creates the type of confusion
that Congress intended to remedy.
The IRS made a mistake and did not follow the congressional
mandate, and, as a result, the petition should, pursuant to
section 6213(a), be treated as timely filed. The majority’s
holding is contrary to the statute and legislative history. In
essence, it allows the IRS to circumvent the congressional
mandate. That is an unreasonable interpretation of the statute.
Accordingly, I respectfully dissent.
COLVIN, J., agrees with this dissenting opinion.
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