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MULDER v. C.I.R

United States Court of Appeals, Fifth Circuit.
Dec 6, 1988
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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.