United States Tax Court May 24, 2001, Docket 18483-99 (James A. Rochelle v. Commissioner)

combined-opinion

116 T.C. No. 26

UNITED STATES TAX COURT

JAMES A. ROCHELLE, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 18483-99. Filed May 24, 2001.

R mailed to P a notice of deficiency which failed

to provide a date in the section entitled “Last Day to

File a Petition With the United States Tax Court”

(i.e., the petition date).