Roger Chantel; Darlene Chantel, Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee, 97 F.3d 1458 (9th Cir. 1996)

MEMORANDUM^** 

Taxpayers Roger and Darlene Chantel appeal pro se the Tax Court's decision holding that there was a deficiency in the their federal income tax for the taxable year 1986, and imposing an addition to tax. The Taxpayers contend that their 1986 tax return was timely filed in March 1987, and that the Commissioner of Internal Revenue's notice of deficiency issued in January 1995, was not timely filed within the three-year statute of limitations pursuant to 26 U.S.C. § 6501(a). The Taxpayers claim that the Internal Revenue Service altered the filing date on the 1986 tax return to make it appear that it was not filed until July 20, 1993.

We review the Tax Court's findings of fact for clear error, and its conclusions of law de novo. Betson v. Commissioner, 802 F.2d 365, 367 (9th Cir. 1986). The Tax Court found that the 1986 tax return was filed on July 20, 1993, and the Taxpayers have not established that this factual finding was in clear error. Accordingly, the Tax Court's decision is

AFFIRMED.¹