Kimberley A. Parlin - Page 5

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          receive it “until later in time”.  Under the statute, however, it           
          is the mailing and not the taxpayer’s receipt (which almost                 
          inevitably will be later) of the Final Notice that starts the               
          running of the 90-day period.  In any event, petitioner obviously           
          had received the Final Notice by December 10, 2004, when she                
          faxed at least part of it to Mr. Midgley.                                   
               Petitioner alleges that the Final Notice failed to state a             
          90-day time period for filing a petition in the Tax Court.  The             
          evidence on this point is inconclusive.3  Section 6015, however,            
          contains no requirement that the notice of the Secretary’s final            
          determination of relief specify the time period in which the                
          taxpayer must petition the Tax Court.4  Accordingly, failure to             
          specify such a time period does not render the Final Notice                 




               3 The only copy of the Final Notice that has been submitted            
          to the Court appears to be the partial copy that petitioner faxed           
          to Mr. Midgley on Dec. 10, 2004.  At the hearing, Mr. Midgley               
          indicated that petitioner had failed to “fax both sides of the              
          page.  Apparently, she wasn’t aware that there were two sides to            
          the page”.                                                                  
               4 By contrast, in notices of deficiency mailed after Dec.              
          31, 1998, the IRS is required to specify the date determined by             
          the IRS as the last day on which the taxpayer may file a petition           
          with the Tax Court.  Internal Revenue Service Restructuring and             
          Reform Act of 1998, Pub. L. 105-206, sec. 3463(a), 112 Stat. 767.           
          Respondent’s failure to provide the petition date as required,              
          however, has not been construed to render the notice of                     
          deficiency invalid.  Rochelle v. Commissioner, 116 T.C. 356                 
          (2001), affd. 293 F.3d 740 (5th Cir. 2002); Smith v.                        
          Commissioner, 114 T.C. 489 (2000), affd. 275 F.3d 912 (10th Cir.            
          2001).                                                                      





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