No. 15-73819.

879 F.3d 1029 (2018)

Philip A. DUGGAN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed January 12, 2018.

Attorney(s) appearing for the Case

Philip A. Duggan, Deer Park, Washington, pro se Petitioner-Appellant.

Janet A. Bradley , Robert W. Metzler , and Gilbert S. Rothenberg , Attorneys; Caroline D. Ciarolo , Acting Assistant Attorney General; Tax Division, United States Department of Justice, Washington, D.C., for Respondent-Appellee.

Carlton M. Smith , New York, New York; Professor T. Keith Fogg , Director, Harvard Federal Tax Clinic, Jamaica Plain, Massachusetts; for Amicus Curiae Linda Jean Matuszak.

Before: Michael Daly Hawkins, M. Margaret McKeown, and Morgan Christen, Circuit Judges.


I.R.C. § 6330(d)(1) gives taxpayers aggrieved by an Internal Revenue Service (IRS) determination thirty days to file a petition for review in the Tax Court. Philip Duggan mistakenly counted the first day after the date of the IRS's determination as day "zero...


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