T.C. Memo. 1998-139
UNITED STATES TAX COURT
DAVID RICHARDSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12718-97. Filed April 14, 1998.
David Richardson, pro se.
Alan R. Peregoy, for respondent.
MEMORANDUM OPINION
GERBER, Judge: This case is before the Court on
petitioner's motion to dismiss for lack of jurisdiction, filed
March 10, 1998. Petitioner contends that this case should be
dismissed because the notice of deficiency was not sent by
certified or registered mail pursuant to section 6212(a).1
1 All section references are to the Internal Revenue Code in
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