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ELINGS v. C.I.R.

No. 02-70457.

324 F.3d 1110 (2003)

Virgil B. ELINGS, Petitioner-Appellant, v. COMMISSIONER of INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed April 8, 2003.

Attorney(s) appearing for the Case

Gregory Arnold and John Ambrecht, Ambrecht & Associates, Santa Barbara, CA, for the petitioner-appellant.

Eileen J. O'Connor, Teresa E. McLaughlin and Patricia M. Bowman, United States Department of Justice, Washington, DC, for the respondent-appellee.

Before T.G. NELSON, SILVERMAN, and McKEOWN, Circuit Judges.

OPINION

T.G. NELSON, Circuit Judge:

Virgil Elings appeals the tax court's denial of his motion to dismiss for lack of jurisdiction. We hold that when the Internal Revenue Service ("IRS") fails to include the last date to petition the tax court for a redetermination on its notice of deficiency, but the taxpayer suffers no prejudice, the notice is valid. Thus, the tax court's jurisdiction was proper, and we affirm.

I. FACTS AND PROCEDURAL HISTORY...

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