No. 00-9032.

275 F.3d 912 (2001)

Eric E. SMITH, Petitioner-Appellant, and Dorothy M. SMITH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

December 21, 2001.

Attorney(s) appearing for the Case

Charles S. Parnell (William R. Lambert, with him on the briefs), Lakewood, CO, appearing for Appellant.

Patricia M. Bowman, (David I. Pincus, with her on the brief), Attorneys, Tax Division, Department of Justice, Washington, DC, appearing for Appellee.

Before TACHA, Chief Judge, GARTH, and EBEL, Circuit Judges.

TACHA, Chief Circuit Judge.

In March 1999, appellants Eric E. Smith and Dorothy M. Smith received a notice of deficiency for their 1995 taxes. The Smiths filed a petition for reconsideration with the United States Tax Court in June 1999, arguing that the notice was invalid and therefore failed to toll the statute of limitations. The Tax Court held that the notice was valid and tolled the statute of limitations. The taxpayers appealed. We exercise jurisdiction pursuant...

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