John S. Burke - Page 8

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          period within which they were obliged to file a petition for                
          redetermination with the Tax Court and that (2) those taxpayers             
          could rely on the computation of that period by the Commissioner.           
          S. Rept. 105-174, at 90 (1998), 1998-3 C.B. 537, 626; see H.                
          Rept. 105-364 (Part 1), at 71 (1997), 1998-3 C.B. 373, 443;                 
          see also Rochelle v. Commissioner, 116 T.C. 356, 362-363 (2001),            
          affd. per curiam 293 F.3d 740 (5th Cir. 2002).                              
               Thus, if the Commissioner makes a mistake in computing the             
          filing period by overstating it, the last sentence of section               
          6213(a) serves to enlarge the period of time within which a                 
          taxpayer would otherwise have to file a petition for                        
          redetermination with this Court.  On the other hand, the                    
          Commissioner’s mistake in computing the filing period by                    
          understating it does not serve to shorten the period of time                
          prescribed by law within which a petition must be filed.  Cf.               
          Bush v. Commissioner, T.C. Memo. 2002-33 (notice of deficiency              
          specifying July 4 as the last date to file a petition ignored the           
          provisions of section 7503 regarding time for performance of acts           
          where the last day falls on Saturday, Sunday, or legal holiday),            
          affd. 51 Fed. Appx. 422 (4th Cir. 2002).                                    
               In short, the 90th day after March 24, 2007, was Friday,               
          June 22, 2007, and by no administrative fiat in the notice of               
          deficiency may respondent make that day any earlier.                        

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