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file a petition with this Court for a redetermination of the
contested deficiency. RRA section 3463(a) provides as follows:
(a) In General.--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 Court.
(b) Later Filing Deadlines Specified on Notice of
Deficiency To Be Binding.--Subsection (a) of section
6213 (relating to restrictions applicable to
deficiencies; petition to Tax Court) is amended by
adding at the end the following new sentence: “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”.
(c) Effective Date.--Subsection (a) and the amendment
made by subsection (b) shall apply to notices mailed
after December 31, 1998.
Section 6212(a) provides that if the Commissioner determines
a deficiency in income tax, “he is authorized to send notice of
such deficiency to the taxpayer by certified mail or registered
mail.” “The purpose of this provision is to provide the taxpayer
with actual notice of the deficiency in a timely manner, so that
the taxpayer will have an opportunity to seek a redetermination
of such deficiency in the prepayment forum offered by this
Court.” Rochelle v. Commissioner, supra at 359-360; see Smith v.
Commissioner, 114 T.C. 489, 490-491 (2000), affd. 275 F.3d 912
(10th Cir. 2001); McKay v. Commissioner, 89 T.C. 1063, 1067
(1987), affd. 886 F.2d 1237 (9th Cir. 1989). Accordingly, this
Court has held that where the Commissioner fails to provide the
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Last modified: March 27, 2008