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IN RE GARDENHIRE

No. 98-55876.

209 F.3d 1145 (2000)

In re Charles C. GARDENHIRE; Opal Gardenhire, Debtors. Charles C. Gardenhire; Opal Gardenhire, Appellants, v. United States Internal Revenue Service; Edwina Dowell, Chapter 13 Trustee, Appellees.

United States Court of Appeals, Ninth Circuit.

Filed April 17, 2000.

Attorney(s) appearing for the Case

Kneave Riggall, South Pasadena, California, for the appellants.

Loretta C. Argrett, Bruce R. Ellisen, Tamara W. Ashford (argued), United States Department of Justice, Washington, D.C., for appellee Internal Revenue Service.

Before: PREGERSON, NOONAN, and O'SCANNLAIN, Circuit Judges.

O'SCANNLAIN, Circuit Judge:

We must decide whether the doctrine of equitable tolling can be applied to the 180-day deadline for the Internal Revenue Service to file a proof of claim against a taxpayer in bankruptcy proceedings.

I

On September 10, 1996 (day 0),1 Charles and Opal Gardenhire ("the Gardenhires") filed in the Bankruptcy Court for the Central District of California a petition for relief under Chapter 13 of...

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