James A. Rochelle v. Commissioner

116 T.C. No. 26

UNITED STATES TAX COURT JAMES A. ROCHELLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18483-99. Filed May 24, 2001. 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…