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HOFFENBERG v. C.I.R.

No. 1449, Docket 90-4025.

905 F.2d 665 (1990)

Steven HOFFENBERG, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided June 11, 1990.

Attorney(s) appearing for the Case

Donald Jay Pols, New York City (Shlomo Aaron Beilis Beilis & Pols, P.C., New York City, of counsel), for petitioner-appellant.

Teresa E. McLaughlin, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen and Richard Farber, Attys., Tax Div., Dept. of Justice, Washington, D.C., of counsel), for respondent-appellee.

Before VAN GRAAFEILAND, MINER and ALTIMARI, Circuit Judges.

PER CURIAM:

Petitioner-appellant Steven Hoffenberg (the "taxpayer") appeals from a decision of the United States Tax Court (Fay, J.) upholding the sufficiency of the Commissioner's mailing of a Notice of Deficiency to the taxpayer's last known address under I.R.C. § 6212 and dismissing the taxpayer's petition as untimely under I.R.C. §§ 6213(a), 7502. For the reasons that follow, we affirm.

BACKGROUND

On October 10, 1985, the...

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