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TERRELL v. C.I.R.

No. 09-60822.

625 F.3d 254 (2010)

Pamela R. TERRELL, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

November 1, 2010.

Attorney(s) appearing for the Case

Juan F. Vasquez , Jaime Vasquez (argued), Chamberlain, Hrdlicka, White, Williams & Martin, Peter Andrew Lowy (argued), Shell Oil Co., Houston, TX, for Terrell.

Damon W. Taaffe (argued), John DiCicco , Michael J. Haungs , U.S. Dept. of Justice, Tax Div., App. Section, Clarissa C. Potter , IRS, Washington, DC, for CIR.

Carlton M. Smith , Benjamin N. Cardozo School of Law, New York City, pro se, Amicus Curiae.

Before STEWART, PRADO and ELROD, Circuit Judges.

PRADO, Circuit Judge:

Pamela R. Terrell appeals the Tax Court's order dismissing her petition for lack of jurisdiction. The Tax Court found it lacked jurisdiction because Terrell filed her petition more than ninety days after the Commissioner of Internal Revenue ("Commissioner") sent her a Notice of Final Determination ("Notice"). Terrell argues that because the Commissioner did not send the Notice to her "last known address...

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