- 12 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12
Last modified: May 25, 2011