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CRUM v. C. I. R.

No. 75-2264.

635 F.2d 895 (1980)

William J. CRUM, Appellant, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, District of Columbia Circuit.

Decided December 23, 1980.

Attorney(s) appearing for the Case

Joel R. Weinstein, Washington, D.C., with whom Hans A. Nathan, Washington, D.C., was on the brief for appellant.

Gilbert S. Rothenberg, Atty., U. S. Dept. of Justice, Washington, D.C., with whom Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews and Gary R. Allen, Atty., Dept. of Justice, Washington, D.C., were on the brief for appellee.

M. Carr Ferguson, Asst. Atty. Gen., Washington, D.C., entered an appearance for appellee.

Before ROBINSON and ROBB, Circuit Judges, and DAVIS, Judge, United States Court of Claims.

Opinion for the Court filed by Circuit Judge, ROBB.

ROBB, Circuit Judge:

The question in this case is whether a notice of tax deficiency was mailed by the Internal Revenue Service (IRS) to the taxpayer's "last known address" so as to commence the statutory time period for filing a petition for redetermination of that deficiency. The United States Tax Court held that the notice was properly mailed and consequently dismissed the taxpayer's petition for redetermination...

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