T.C. Memo. 2007-137
UNITED STATES TAX COURT
EDWARD FONG, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18124-05L. Filed May 31, 2007.
Edward Fong, pro se.
Laura Buckley and Mary Schewatz, for respondent.
MEMORANDUM OPINION
MARVEL, Judge: This matter is before the Court on
respondent’s motion to dismiss for lack of jurisdiction.
Respondent alleges that we do not have jurisdiction under section
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Last modified: November 10, 2007