Case Name: Jerry W. and Jeanette MULDER, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1988-12-06
Citations: 861 F.2d 1333
Docket Number: No. 87-4810
Parties: Jerry W. and Jeanette MULDER, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: Before WISDOM, REAVLEY and POLITZ, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 861
Pages: 1333–1333

Head Matter:
Jerry W. and Jeanette MULDER, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 87-4810.
United States Court of Appeals, Fifth Circuit.
Dec. 6, 1988.
Merle R. Flagg, Dallas, Tex., for petitioners-appellants.
William F. Nelson, Chief Counsel, I.R.S., Michael L. Paup, Chief Appellate Sec. Tax Div., Dept, of Justice, Doris D. Coles, Gary R. Allen, Acting Chief, William S. Rose, Acting Asst. Atty. Gen., Janet Kay Jones, Richard Farber, John A. Dudeck, Jr., Roger M. Olsen, Asst. Chief, Washington, D.C., for respondent-appellee.

Opinion:
ON PETITION FOR REHEARING
Before WISDOM, REAVLEY and POLITZ, Circuit Judges.
PER CURIAM:
The petition for rehearing correctly notes that the record in this cause does not show that the notice of deficiency was sent by certified mail with a return receipt requested. The record is silent about a return receipt; the references to such in our opinion should be deleted. Having reconsidered the appeal in light of this factual correction, we reach the same conclusion and reconfirm our earlier ruling. The petition for rehearing is DENIED.