ROCHELLE v. COMMISSIONER OF INTERNAL REVENUE
United States Tax Court
R mailed to P a notice of deficiency which failed to provide a date in the section entitled "Last Day to File a Petition With the United States Tax Court" (i.e., the petition date). Although P received the notice within several days of its mailing, P did not file his petition with this Court until 56 days after expiration of the 90-day period prescribed by sec. 6213(a), I.R.C.
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R mailed to P a notice of deficiency which failed to provide a date in the section entitled "Last Day to File a Petition With the United States Tax Court" (i.e., the petition date). Although P received the notice within several days of its mailing, P did not file his petition with this Court until 56 days after expiration of the 90-day period prescribed by sec. 6213(a), I.R.C. HELD: R's failure to provide the petition date in accordance with sec. 3463(a) of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, 112 Stat. 685, 767, does not render the notice of…
1Opinion of the Court
JAMES A. ROCHELLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ROCHELLE v. COMMISSIONER OF INTERNAL REVENUE
No. 18483-99
United States Tax Court
116 T.C. 356; 2001 U.S. Tax Ct. LEXIS 27; 116 T.C. No. 26;
May 24, 2001, Filed
COLVIN, J., agrees with this dissenting opinion.
R mailed to P a notice of deficiency which failed to
provide a date in the section entitled "Last Day to File a
Petition With the United States Tax Court" (i.e., the petition
date). Although P received the notice within several days of its
mailing, P did not file his petition with this Court until 56
days after expiration…
2Cases cited33 opinions
- United States National Bank v. Independent Insurance Agents of America, Inc.Supreme Court of the United States · 1993
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Silver v. New York Stock ExchangeSupreme Court of the United States · 1963
- Escoe v. ZerbstSupreme Court of the United States · 1935
- Weinberger v. Hynson, Westcott & Dunning, Inc.Supreme Court of the United States · 1973
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