In the United States Court of Appeals For the Second Circuit ______________

August Term, 2023

(Motion submitted: February 13, 2024 Decided: March 13, 2024)

Docket No. 23-1296 ______________

JOSEPH WILLIAM FOLEY,

Petitioner-Appellant,

–v.–

COMMISSIONER OF INTERNAL REVENUE,

Respondent-Appellee.

______________

Before: KEARSE, PARK, and ROBINSON, Circuit Judges. ______________

Petitioner-Appellant Joseph William Foley appeals the dismissal of his deficiency protest as untimely by the United States Tax Court (Kerrigan, C.J.). Respondent-Appellee