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GASKA v. C.I.R.

No. 85-1744.

800 F.2d 633 (1986)

R.A. GASKA; Terry L. Lesley and Everett F. Telljohnann, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided September 11, 1986.

Attorney(s) appearing for the Case

Martin A. Schainbaum (argued), Kathleen A. Miller, San Francisco, Cal., James E. Ritchie, Washington, D.C., for petitioners-appellants.

Fred T. Goldberg, Jr., Chief Counsel, Internal Revenue Service, Washington, D.C., Michael L. Paup (Lead Counsel), Glenn L. Archer, Jr., Tax Div., Dept. of Justice, Washington, D.C., Roger M. Olsen, Gary D. Gray (argued), Richard Farber, for respondent-appellee.

Before JONES and KRUPANSKY, Circuit Judges; and CELEBREZZE, Senior Circuit Judge.

NATHANIEL R. JONES, Circuit Judge.

This appeal is one of a number brought in several circuits concerning the tax court's characterization of a certain pre-filing notification letter issued by the IRS. The question is whether the tax court correctly dismissed plaintiffs' petition for lack of jurisdiction on the basis that a pre-filing notification letter is not the equivalent of a notice of deficiency. We affirm the order of the tax court dismissing the petition.<...

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