T.C. Memo. 2000-313
UNITED STATES TAX COURT
FRANK BLAZIC, Petitioner v. COMMISSIONER
OF INTERNAL REVENUE, Respondent
Docket No. 14503-99. Filed October 3, 2000.
John Gigounas, for petitioner.
Daniel J. Parent, for respondent.
MEMORANDUM OPINION
CARLUZZO, Special Trial Judge: This case is before the
Court on respondent’s Motion to Dismiss for Lack of Jurisdiction,
filed December 16, 1999. Respondent’s motion is based upon the
ground that the petition in this case was not filed within the
period prescribed by section 6213(a).1 In petitioner’s
1 Section references are to the Internal Revenue Code of
1986, as amended.
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