862 F.3d 192 (2017) Linda Jean MATUSZAK, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Docket No. 16-3034 August Term 2016.United States Court of Appeals, Second Circuit. Argued: April 20, 2017.Decided: July 5, 2017.194*194?Petitioner-appellant Linda Jean Matuszak appeals from a December 29, 2015 order of the United States Tax Court (Marvel,?C.J.) dismissing her untimely petition for […]