T.C. Memo. 2000-310
UNITED STATES TAX COURT
AUDREY CARLISLE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12862-99. Filed September 28, 2000.
Audrey Carlisle, pro se.
Nguyen-Hong Hoang, for respondent.
MEMORANDUM OPINION
NAMEROFF, Special Trial Judge: By separate notices of
deficiency dated February 3, 1999, respondent determined
deficiencies in petitioner’s 1995 and 1996 Federal income tax of
$2,376 and $2,763, respectively. Unless otherwise indicated,
section references are to the Internal Revenue Code in effect for
the years in issue.
This matter is before the Court on the parties’ cross-
motions to dismiss for lack of jurisdiction. Petitioner’s motion
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