United States Tenth Circuit

Omission of the petition date from a notice of deficiency does not render the notice invalid, and is therefore sufficient to toll the limitations period for the assessment of tax deficiencies under IRC 6503(a)(1).

Appellate Information

• Decided 12/21/2001
• Published 12/21/2001

Judges

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

Court

• United States Tenth Circuit

Counsel

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


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