Debra J. Hord - Page 1
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T.C. Memo. 2000-147
UNITED STATES TAX COURT
DEBRA J. HORD, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6386-99. Filed April 24, 2000.
Sallie W. Gladney and Teresa J. Womack, for petitioner.
John D. Faucher and Gordon P. Sanz, for respondent.
THORNTON, Judge: This matter is before the Court on
respondent’s motion to dismiss for lack of jurisdiction.
Respondent contends that petitioner failed to file a timely
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