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taxpayer may not unilaterally oust the Court from jurisdiction.
See Dorl v. Commissioner, 57 T.C. 720, 721-722 (1972). Because
petitioner filed a timely petition in response to valid notices
of deficiency, we will deny petitioner's motion to dismiss for
lack of jurisdiction.
As a final matter, we will dismiss for lack of jurisdiction
and strike all allegations in the petition pertaining to
petitioner's tax liability for 1996. Respondent did not issue a
valid notice of deficiency to petitioner for 1996, and we so
hold.
To reflect the foregoing,
An order denying petitioner's
motion to dismiss for lack of
jurisdiction and dismissing this case
for lack of jurisdiction and striking
the allegations in the petition
pertaining to the taxable year 1996 will
be issued.
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