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respondent a request for an Appeals Office hearing expired on
Monday, November 13, 2000. See sec. 7503 (dealing with time for
performance of acts where last day falls on Saturday, Sunday, or
legal holiday); see also sec. 301.6330-1(c)(2), Q&A-C3 and Q&A-
C4, Proced. & Admin. Regs.; cf. sec. 301.6320-1(c)(2), Q&A-C3 and
Q&A-C4, Proced. & Admin. Regs.
Petitioner contends that the 30-day period did not expire on
November 13, 2000, because he was granted an extension by Revenue
Officer Chivers. Respondent concedes that on November 13, 2000,
Revenue Officer Chivers informed petitioner that he was granted a
30-day extension of time to file a request for an Appeals Office
hearing. Petitioner subsequently filed his request for an
Appeals Office hearing with respondent on December 14, 2000.
In Kennedy v. Commissioner, 116 T.C. 255, 262 (2001), we
held that the Commissioner is not authorized to waive the time
restrictions imposed in section 6330. Consistent with Kennedy v.
Commissioner, supra, Revenue Officer Chivers was not authorized
to extend the period within which petitioner was authorized to
file a request for an Appeals Office hearing. It follows that
petitioner’s request for an Appeals Office hearing, filed with
respondent on December 14, 2000, was not timely. See Schake v.
Commissioner, T.C. Memo. 2002-262 (taxpayer’s allegation that he
was given a grace period by Court personnel to file collection
review petition would not serve to extend statutory period for
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