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FOLLUM v. C.I.R.

No. 178, Docket 97-4011.

128 F.3d 118 (1997)

Warren Richard FOLLUM, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided November 3, 1997.

Attorney(s) appearing for the Case

Warren R. Follum, Lewiston, NY, Petitioner-Appellant pro se.

Randolph L. Hutter, Washington, DC (Loretta C. Argrett, Assistant Attorney General, Bruce R. Ellisen, Tax Division, Department of Justice, Washington, DC, on the brief), for Respondent-Appellee.

Before: KEARSE, MINER and CABRANES, Circuit Judges.

Per Curiam:

Petitioner Warren Richard Follum appeals from a decision of the United States Tax Court, Peter J. Panuthos, Judge, dismissing as untimely his petition for redetermination of income tax deficiencies. The tax court found that the petition was untimely because it was not filed within 90 days after respondent Commissioner of Internal Revenue ("Commissioner" or "IRS") mailed notices of deficiency to Follum at the address shown on his most recently filed...

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