John S. Burke - Page 7

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          notice expressly advised petitioner that “Last Day to File a                
          Petition with the United States Tax Court: June 20, 2007”.                  
               We begin our analysis with respondent’s second argument.               
          Section 3463 of the 1998 Act                                                
               Section 3463(a) of the Internal Revenue Service                        
          Restructuring and Reform Act of 1998, Pub. L. 105-206, 112 Stat.            
          767, which was enacted on July 22, 1998, requires:                          
               The Secretary of the Treasury or the Secretary’s delegate              
               shall include on each notice of deficiency under section               
               6212 of the Internal Revenue Code of 1986 the date                     
               determined by such Secretary (or delegate) as the last day             
               on which the taxpayer may file a petition with the Tax                 
          Although section 3463(a) of the 1998 Act has not been                       
          incorporated into the Internal Revenue Code, it nevertheless has            
          the force of law because it is part of the Statutes at Large.               
          Smith v. Commissioner, 114 T.C. 489, 491 (2000), affd. 275 F.3d             
          912 (10th Cir. 2001).                                                       
               Section 3463 of the 1998 Act amended section 6213(a) by                
          adding at the end thereof the following sentence, effective for             
          notices mailed after December 31, 1998:  “Any petition filed with           
          the Tax Court on or before the last date specified for filing               
          such petition by the Secretary in the notice of deficiency shall            
          be treated as timely filed.”                                                
               The legislative history of section 3463 of the 1998 Act                
          makes clear that the Congress wished to ensure that (1) taxpayers           
          received assistance from the Commissioner in determining the                

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