- 10 - in this case, and respondent's motion to dismiss for lack of jurisdiction on that ground will be granted. Rule 13(a), (c); Monge v. Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988). It follows that petitioners' motion to restrain assessment and collection, filed June 16, 1997, and petitioners' motion for leave to file an amended petition, filed August 22, 1997, must be denied, as moot. In order to reflect the foregoing, An appropriate order and order of dismissal for lack of jurisdiction will be entered.Page: Previous 1 2 3 4 5 6 7 8 9 10
Last modified: May 25, 2011