Alfred J. Martin - Page 9

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          not have the authority to bind petitioner to what was, in effect,           
          an agreement to extend the limitations period.  In so arguing,              
          petitioner compares the petition to a written agreement, such as            
          a Form 872-A, that purports to extend the limitations period but,           
          in fact, is signed by an unauthorized party.11  We disagree with            
          petitioner’s characterization of both the petition and Mr. Berg             
          for the reasons discussed below.                                            
               Congress originally enacted the predecessor to section                 
          6503(a)(1) as section 277 of the Revenue Act of 1928, ch. 852, 45           
          Stat. 791, which became section 277 of the Internal Revenue Code            
          of 1939.  In the legislative history of section 277, Congress               
          addressed the effect of a defective petition on the limitations             
          period:                                                                     
               The decision dismissing the appeal may not be made                     
               until months after the proceeding was begun and there                  
               is some question whether in such cases the statute of                  
               limitations on assessment is actually suspended during                 
               the pendency of the proceeding.  It is specifically                    
               provided in section 277 that the limitation period                     
               shall be suspended, if any proceeding is placed on the                 
               docket of the Board, until the decision of the Board in                
               respect thereof becomes final and for 60 days                          
               thereafter.[12]                                                        


               11Sec. 6501(c)(4) authorizes extension agreements between              
          the Secretary and the taxpayer.  Pursuant to sec. 6903, the                 
          taxpayer may authorize a third party to act as his representative           
          and enter an agreement to extend the limitations period.  See               
          Balkissoon v. Commissioner, T.C. Memo. 1992-223, affd. 995 F.2d             
          525 (4th Cir. 1993).                                                        
               12References to the “Board” are to the Board of Tax Appeals,           
          the predecessor of this Court.                                              





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