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GAW v. C.I.R.

No. 93-1619.

45 F.3d 461 (1995)

Anthony Teong-Chan GAW; Rossana W. Gaw, Appellants v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, District of Columbia Circuit.

Decided January 31, 1995.

Attorney(s) appearing for the Case

John M. Youngquist, San Francisco, CA, argued the cause and filed the briefs for appellants.

Gilbert S. Rothenberg, Atty., U.S. Dept. of Justice, Washington, DC, argued the cause for appellee. With him on the brief were Loretta C. Agrett, Asst. Atty. Gen., and Gary R. Allen, Atty., U.S. Dept. of Justice, Washington, DC.

Before GINSBURG, HENDERSON and TATEL, Circuit Judges.

Opinion for the Court filed by Circuit Judge TATEL.

TATEL, Circuit Judge:

Anthony and Rossana Gaw appeal the Tax Court's dismissal of their petition for a redetermination of an Internal Revenue Service notice of deficiency on the ground that the petition was not timely filed. Because we find that the Gaws' receipt of the notice was delayed as a result of the IRS's failure to exercise reasonable diligence in complying with the "last known address" rule, we...

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