On March 4 if this year, the IRS mailed to peter at his home in San Diego,
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On March 4 if this year, the IRS mailed to peter at his home in San Diego, Califonia, a notice of deficiency dated the same day. Peter received the notice on March 8. When is the last day which Peter can file a timely Tax Court petition?. If that day falls on a Saturday, Sunday or legal holiday, what does Code Section 7503 indicate that the deadline will be?.
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Authors: Paul R. Timm
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