McKAY v. C.I.R.

No. 88-7056.

886 F.2d 1237 (1989)

Gregory W. McKAY, Petitioner, v. COMMISSIONER OF the INTERNAL REVENUE SERVICE, Respondent.

United States Court of Appeals, Ninth Circuit.

Decided October 6, 1989.


Attorney(s) appearing for the Case

Gregory W. McKay, Beverly Hills, Cal., pro se.

Gary R. Allen, Tax Div., Dept. of Justice, Washington, D.C., for respondent.

Before BROWNING, SCHROEDER and NOONAN, Circuit Judges.


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 tax 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 "[w]ithin 90 days ... after the notice of deficiency...

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