Full text
in the case of any other person, the day the person is served with notice that the person has not been named in an order of the Tax Court under subsection (3),
in the case of any other person, the day the person is served with notice that the person has not been named in an order of the Tax Court under subsection (3),
in the case of any other person, the day the person is served with notice that the person has not been named in an order of the Tax Court under subsection (3),