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In the instant case, the petition was filed more than 6
months after the date petitioner submitted to respondent her
request for relief under section 6015. The notice of
determination was not mailed to petitioner’s last known address.
Thus, the petition was not filed later than the close of the 90th
day after the date respondent mailed the notice of determination
to petitioner’s last known address. While this would seem to end
the matter, respondent argues that petitioner received the notice
in sufficient time to file a timely petition within 90 days and
that somehow we should therefore find that the petition was filed
after the 90-day period described in section 6015(e)(1)(A)(ii).
Respondent relies on the fact that the petition is dated 2
days before the 90th day after respondent mailed the notice of
13(...continued)
is 6 months after the date such election is filed with
the Secretary and before the close of such 90-day
period.
Congress amended sec. 6015(e) effective on Dec. 21, 2000.
Consolidated Appropriations Act, 2001, 114 Stat. 2763, 2763A-641-
643. The conference report accompanying the Consolidated
Appropriations Act, 2001, notes that under the statute as
originally enacted, the time period for filing a petition under
sec. 6015(e) began on the date of the determination as opposed to
the day after the determination. H. Conf. Rept. 106-1033, at
1023 (2000). The report explains that the purpose of the
amendment to sec. 6015(e)(1)(A) was to clarify the computation of
the time period for seeking a redetermination in the Tax Court
under sec. 6015(e) by conforming it to the generally applicable
90-day period to petition the Tax Court with respect to a
deficiency notice. Id. The conference report does not indicate
why the reference to the taxpayer’s last known address was added
to sec. 6015(e)(1)(A).
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