Gregory W. McKay v. Commissioner of the Internal Revenue Service

JAMES R. BROWNING, Circuit Judge:

On April 7, 1977 the IRS issued a notice of deficiencies and fraud penalties with respect to appellant’s 1972 and 1973 income *1238tax returns. Some eight years later, appellant filed a pro se petition for redetermination. The tax court dismissed the petition as untimely under 26 U.S.C. § 6213(a), which requires that such a petition be filed “[wjithin 90 days ... after the notice of deficiency authorized in section 6212 is mailed.”

Appellant claims he did not receive the notice of deficiency. The tax court found appellant received a copy of the notice from his…