T.C. Memo. 2000-347
UNITED STATES TAX COURT
DOUGLAS T. BUSBY & VALARIE E. BUSBY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10998-99. Filed November 8, 2000.
Usha Ravi, for respondent.
MEMORANDUM OPINION
CARLUZZO, Special Trial Judge: This deficiency proceeding,
filed pursuant to section 6213(a),1 is before the Court on
respondent’s Motion to Dismiss for Lack of Jurisdiction, filed
December 6, 1999, upon the ground that the petition was not filed
within the period prescribed by that section. In his response to
respondent’s motion, filed January 18, 2000, Douglas T. Busby
1 Section references are to the Internal Revenue Code of
1986, as amended.
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