United States Ninth Circuit

When the 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.

Appellate Information

• Argued 03/04/2003
• Decided 04/08/2003
• Published 04/08/2003

Judges

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

Court

• United States Ninth Circuit

Counsel

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


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