Citation Codes Equivalent Citations citation codes Docket Number No. 87-4810. Attorney(S) 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. Judges John Minor Wisdom Thomas Morrow Reavley Henry Anthony Politz See more information ... Smart Summary Please sign up to generate summary. JERRY W. AND JEANETTE MULDER, PETITIONERS-APPELLANTS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE. ON PETITION FOR REHEARING [2] (Opinion Sept. 19, 5th Cir. 1988, 855 F.2d 208) 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.