POLITZ, Circuit Judge:
The Tax Court dismissed the petition of Edward E. Rotenberry and Jolyne M. Rotenberry 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...
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