Robert D. Palen Judith K. Palen v. Commissioner of Internal Revenue

73 F.3d 370 77 A.F.T.R.2d 96 -320 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Robert D. PALEN; Judith K. Palen, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 95-70463. United States Court of Appeals, Ninth Circuit. Dec. 29, 1995. Before: SNEED, TROTT, and HAWKINS, Circuit Judges. 1 MEMORANDUM ** 2 Taxpayers Robert and Judith Palen appeal pro se the United States Tax Court's dismissal of their petition for redetermination of deficiency based on lack of jurisdiction, which challenged the Commissioner of Internal Revenue's ("CIR") notice of deficiency for the tax years 1985 and 1986. We review de novo, Billingsley v. C.I.R., 868 F.2d 1081, 1084 (9th Cir.1989), and we affirm. 3 The CIR issued a notice of deficiency to Taxpayers on June 1, 1994. The 90 day period for filing a petition with the Tax Court expired on Tuesday, August 30, 1994. Taxpayers' petition was not received by the Tax Court until September 6, 1994 (97 days after the…