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dated October 5, 2001, and it arrived at the Court in an envelope
bearing both a U.S. Postal Service postmark date and a private
postmeter postmark date of October 5, 2001–-a date that was 91
days after the mailing of the notice of deficiency. It follows
that the petition was neither mailed to the Court nor filed
within the 90-day filing period prescribed in section 6213(a) or
section 7502(a).
The only remaining question is whether petitioners are
entitled to relief because of the events of September 11, 2001.
Section 7508A, titled “Authority To Postpone Certain Tax-Related
Deadlines By Reason Of Presidentially Declared Disaster”,
provides in pertinent part:
SEC. 7508A(a). In General.–-In the case of a
taxpayer determined by the Secretary to be affected by
a Presidentially declared disaster (as defined by
section 1033(h)(3)), the Secretary may prescribe
regulations under which a period of up to 120 days may
be disregarded in determining, under the internal
revenue laws, in respect of any tax liability
(including any penalty, additional amount, or addition
to the tax) of such taxpayer--
(1) whether any of the acts described in
paragraph (1) of section 7508(a) were performed
within the time prescribed therefor * * *.[5]
5 Sec. 7508A was amended by the Victims of Terrorism Tax
Relief Act of 2001, Pub. L. 107-134, sec. 112(a), 115 Stat. 2427,
2433. The amendment confers authority to postpone certain
deadlines by reason of terroristic or military actions and
extends the period that may be disregarded from 120 days to 1
year. The amendment applies to disasters and terroristic or
military actions occurring on or after Sept. 11, 2001, with
respect to any action of the Secretary of the Treasury, the
Secretary of Labor, or the Pension Benefit Guaranty Corp.
(continued...)
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