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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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Last modified: March 27, 2008