Bertrand L. Giffin, AKA Bert L. Giffin Catherine R. Giffin v. Commissioner Internal Revenue Service

26 F.3d 130 74 A.F.T.R.2d 94 -5007 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Bertrand L. GIFFIN, aka Bert L. Giffin; Catherine R. Giffin, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 93-70271. United States Court of Appeals, Ninth Circuit. Submitted June 10, 1994. * Decided June 14, 1994. Before: D.W. NELSON, BEEZER and KOZINSKI, Circuit Judges. 1 MEMORANDUM ** 2 The Giffins appeal from the IRS's decision that the notice of tax deficiency on their 1982 income tax return was issued within 90 days of the date that the "office considering the case" received their 872-T notice, as required by Form 872-A. 3 The Giffins first argue that the Santa Ana office to which their attorney mistakenly sent the 872-T notice was "considering the case." But that office was only considering the income tax return of the Southhampton Music Company. At the Giffins' own request, the examination of their 1982 tax returns was transferred from…