Natalie W. McGee - Page 10

                                       - 10 -                                         
          2000-15, sec. 5, should not be applied in a manner which                    
          frustrates the legislative intent of section 6015 and the related           
          public law.                                                                 
               Accordingly, we hold that the running of the 2-year period             
          set forth in Rev. Proc. 2000-15, sec. 5, was not commenced by the           
          collection activity in May 1999.  Respondent’s contrary                     
          interpretation of Rev. Proc. 2000-15, sec. 5, is an abuse of                
          discretion.4                                                                
               In Rochelle v. Commissioner, supra, and Smith v.                       
          Commissioner, supra, we upheld the adequacy of notices of                   
          deficiency despite their failure to state accurately the Tax                
          Court petition due date where there was no prejudice to the                 
          taxpayers as a result of the Commissioner’s failure to follow the           
          public law.  The petition due dates in those cases were                     
          statutory, not provided by a revenue procedure.  Regardless, we             
          specifically stated in Rochelle that “Simply put, this is not a             
          case of taxpayer prejudice which Congress intended to rectify”.             
          Rochelle v. Commissioner, 116 T.C. at 363.  Our holding in Smith            
          relied on the lack of prejudice to the taxpayer, stating: “where            
          respondent failed to put the petition date on the notice, and               
          petitioners nevertheless received the notice and filed a petition           


               4Petitioner also argues that it is inappropriate to have a             
          strict limitations period on sec. 6015(f) because sec. 6015(f) is           
          designed to address inequitable situations.  Because of our                 
          analysis in this case, it is not necessary for us to reach this             
          argument.                                                                   





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011