T.C. Memo. 2007-243
UNITED STATES TAX COURT
GREGORY ALAN LINDSTROM, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23478-06. Filed August 23, 2007.
Gregory Alan Lindstrom, pro se.
Molly H. Donohue, for respondent.
MEMORANDUM OPINION
GALE, Judge: This matter is before the Court on
respondent's motion to dismiss for lack of jurisdiction.
Respondent's motion contends that the Court lacks jurisdiction
because the petition was not timely filed. Petitioner argues
that the notice of deficiency was invalid because it was not
mailed to his "last known address"; that respondent's failure to
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Last modified: November 10, 2007