BUT the commission remained disposed toward designation and kept the matter open, even as the three-year deadline for designation neared.

But Republicans argued that a three-year deadline for a new health care system was "unrealistic," as Gov. Pete Wilson of California put it.

Democrats have proposed a three-year deadline for requiring the technology, regardless of its availability.

He also gave them a three-year deadline to come up with a finished and commercially viable product.

Lawyers for the Zwynenburgs acknowledge that the three-year deadline was looming when the I.R.S. issued its letter on Nov. 17.

That date was set by Pakistan's Supreme Court when it endorsed the bloodless military takeover of October 1999 but stipulated a three-year deadline for restoring democracy.

With a three-year deadline for unanimous provincial ratification expiring at midnight on Saturday, two provinces, Manitoba and Newfoundland, have still to vote on the pact.

With an eye on the three-year deadline, the bill would create a commission to study the issue of Internet taxes and make recommendations.

Furthermore, it is not realistic to set a three-year deadline for this exercise.

Pakistan's Supreme Court ruled today that last October's military coup was legal but set a three-year deadline on a return to civilian rule.