§3463

The first notice in this case, unlike the notices in Smith and Rochelle, expressly stated the last day petitioners could file a petition, a distinction we acknowledged in Rochelle. The last sentence of section 6213(a) expressly provides the treatment of a petition filed pursuant to a notice of deficiency that specifies a petition filing date. In contrast, neither RRA § 3463(a) nor any other law expressly addresses the treatment of a petition filed pursuant to a notice of deficiency lacking a pet

Held: Where R failed to put the petition date on the notice, as required by sec.

685, 767.2 Section 3463 of RRA 1998 provides in full 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

The legislative materials accompanying section 3463 of RRA 1998 reveal that Congress was concerned about taxpayers who, due to a miscalculation of the filing period under section 6213(a), would foreclose their ability to litigate their deficiencies on a prepayment basis by filing their petitions late.

(The November 13, 2006 deadline was also stated on the face of the notice of deficiency, pursuant to section 3463 ( a) of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub .

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 1

rom the date of this letter * * * to file a petition with the United States Tax Court for a redetermination of the deficiency.” Petitioners urge this Court to hold that identifying a legal holiday as the last - 16 - possible date on which petitioners could file a timely petition with this Court renders the notice of deficiency invalid pursuant to section 3463(a) of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub.

§ 168, 56 Stat. 798, 876. 16 See International Organizations Immunities Act of 1945, ch. 652, § 203, 59 Stat. 669, 673 (excluding Saturdays as the 90th day). 17 See Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. No. 105-206, § 3463, 112 Stat. 685, 767. 19 D. Section 7459(d) confirms the jurisdictional nature of the 90-day deadline of section 6213(a). 1. Section 7459(d) provides a general rule that dismissal of a deficiency case sustains the IRS’s deficiency determination.

Congress enacted section 3463 ofRRA 1998 to ensure that taxpayers would not be foreclosed from litigating their deficiencies on a prepaymentbasis merely because of"a miscalculation ofthe filing period under section 6213(a)".

isdiction. John C. Hom & Assocs., Inc. v. Commissioner, 140 T.C. 210 (2013). Another uncodified provision ofRRA 1998 requires the Commissioner to include the last possible date by which a taxpayer can petition for review in this Court. See RRA 1998, sec. 3463(a), 112 Stat. at 767. We have held that failure to abide by this requirement also does not preclude ourjurisdiction. Rochelle v. Commissioner, 116 T.C. 356 (2001), aKd, 293 F.3d 740 (5th Cir. 2002); Smith v. Commissioner, 114 T.C. 489 (2000

at 767, which provides that "[t]he Secretary * * * shall include on each notice ofdeficiency under section 6212 * * * the date determined * * * as the last day on which the taxpayer may file a petition with the Tax Court." And perhaps the most telling instance: The very provisions estab- lishing the Whistleblower Office are f

at 767, which provides that "[t]he Secretary * * * shall include on each notice ofdeficiency under section 6212 * * * the date determined * * * as the last day on which the taxpayer may file a petition with the Tax Court." And perhaps the most telling instance: The very provisions estab- lishing the Whistleblower Office are f

ited in Nestor v. Commissioner, 118 T.C. 162, 166-67 (2002)), that a notice ofdeficiency "shall include * * * the date determined by such Secretary (or delegate) as the last day on which the taxpayer may file a petition with the Tax Court" (1998 Act sec. 3463(a), 112 Stat. at 767, cited in Rochelle v. Commissioner, 116 T.C. 356, 359 (2001), affd, 293 F.3d 740 (5th Cir. 2002)), and that the IRS "shall * * * allow the taxpayerto make an audio recording ofsuch interview" (sec. 7521(a)(1), alluded t

Stat. 686 (1873-74)). In 2006 Congress 5In their commentary discussing the categorization ofaffirmative defenses, Wright and Miller state: "Fairness" probably should be viewed as a shorthand expression reflecting thejudgment that all or most ofthe relevant information on a particular element ofa claim is within the control ofone

89, 491 (2000), aff'd, 275 F.3d 912 (10th Cir. 2001), we addressed whether the failure to include in the notice the date a petition was due invalidated the notice. The requirement to include the last day to file the petition was also added by RRA 98 sec. 3463, 112 Stat. at 767, and is stated as follows: "The Secretary ofthe Treasury or the Secretary's delegate shall include on each notice ofdeficiency under section 6212 ofthe Internal Revenue Code of 1986 the date determined by such Secretary (o

89, 491 (2000), aff’d, 275 F.3d 912 (10th Cir. 2001), we addressed whether the failure to include in the notice the date a petition was due invalidated the notice. The requirement to include the last day to file the petition was also added by RRA 98 sec. 3463, 112 Stat. at 767, and is stated as follows: “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

The above analysis is consistent with our recent jurisprudence on the notice provision contained in section 3463(a) of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub.

The above analysis is consistent with our recent jurisprudence on the notice provision contained in section 3463(a) of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub.

and (5) the last date to file a petition with the Court (March 4, 2002).2 The notice of deficiency was issued by the Internal Revenue Service Center in Ogden, Utah (the Ogden Service Center). On April 1, 2002, the Court received and filed a joint 2 Sec. 3463 of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, 112 Stat. 685, 767, directs the Secretary to include on each notice of deficiency issued under sec. 6212 the date of the last day on which the taxpayer m

3463 of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, 112 Stat. 685, 767, directs the Secretary to include on each notice of deficiency issued under sec. 6212 the date of the last day on which the taxpayer may file a petition with the Tax Court. See Rochelle v. Commissioner, 116 T.C. 356, 359 (2001), affd.