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ST. JOSEPH LEASE CAPITAL CORP. v. C.I.R.

No. 99-2473.

235 F.3d 886 (2000)

ST. JOSEPH LEASE CAPITAL CORPORATION, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided: December 20, 2000.

Attorney(s) appearing for the Case

Henry G. Zapruder, BAKER & HOSTETLER, L.L.P., Washington, D.C., for Appellant.

Gilbert Steven Rothenberg, Tax Division, Paula M. Junghans, Acting Assistant Attorney General, Ellen Page DelSole, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Before NIEMEYER and MICHAEL, Circuit Judges, and Frederick P. STAMP, Jr., Chief United States District Judge for the Northern District of West Virginia, sitting by designation.

Affirmed by published opinion. Judge NIEMEYER wrote the opinion, in which Judge MICHAEL and Chief Judge STAMP joined.

OPINION

NIEMEYER, Circuit Judge:

We are presented with the question under the Tax Code of whether the mailing by the Internal Revenue Service ("IRS") of a misaddressed notice of income tax deficiency suspended — under 26 U.S.C. § 6503(a) — the running of the three-year limitations period within which the IRS must...

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