Edward E. Rotenberry and Jolyne M. Rotenberry v. Commissioner of Internal Revenue

POLITZ, Circuit Judge:

The Tax Court dismissed the petition of Edward E. Rotenberry and Jolyne M. Ro-tenberry on the grounds that it was filed untimely. Concluding that the Tax Court erred in its interpretation and application of the controlling Treasury regulations, we reverse and remand.

Background

On September 24,1985, the Internal Revenue Service mailed to the Rotenberrys notices of income tax deficiencies for the years 1978 through 1981. Ninety days later, Monday, December 23,1985, the Roten-berrys mailed the subject petition to the Tax Court, challenging and seeking a review of the IRS…