115 T.C. No. 7
UNITED STATES TAX COURT
DAVID C. MCCUNE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2837-00L. Filed August 8, 2000.
More than 30 days after receiving an adverse
Notice of Determination Concerning Collection Action(s)
Under Section 6320 and/or 6330, P sought judicial
review in a Federal District Court. The petition was
dismissed for lack of subject matter jurisdiction.
More than 30 days after the order of dismissal, P
sought review in this Court. Held: Because P failed
to file his initial petition with the District Court
within 30 days of the notice of adverse determination,
his Tax Court petition is dismissed for lack of
jurisdiction.
David C. McCune, pro se
Marty J. Dama, for respondent.
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