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ROCHELLE v. COMMISSIONER OF INTERNAL REVENUE

No. 01-60684.

293 F.3d 740 (2002)

James A. ROCHELLE, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

June 4, 2002.

Attorney(s) appearing for the Case

Lawrence R. Jones, Jr. (argued), Townsend & Jones, Dallas, TX, for Petitioner-Appellant.

Andrea R. Tebbets (argued), David I. Pincus, U.S. Dept. of Justice, Tax Div., Charles Casazza, Clerk, U.S. Tax Court, Richard W. Skillman, Chief Counsel, Internal Revenue Service, Eileen J. O'Connor, Asst. Atty. Gen., U.S. Dept. of Justice, Washington, DC, for Respondent-Appellee.

Before KING, Chief Judge, and PARKER and CLEMENT, Circuit Judges.

PER CURIAM:

The Commissioner of Internal Revenue issued a statutory notice of deficiency to the taxpayer, James A. Rochelle, determining federal income tax deficiencies for 1995 and 1996, together with accuracy-related penalties. The notice showed the mailing date, but failed to show, under the appropriate heading, the last day to file a petition with the United States Tax Court. See Internal Revenue Service Restructuring...

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