Jose Guaba - Page 1

                                  T.C. Memo. 2000-251                                    

                                UNITED STATES TAX COURT                                  

                               JOSE GUABA, Petitioner v.                                 
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                        

               Docket No. 17896-99.                  Filed August 10, 2000.              

               Bernard Lambert, for petitioner.                                          
               Joanne B. Minsky and Katrine Shelton, for respondent.                     

                                   MEMORANDUM OPINION                                    

               PANUTHOS, Chief Special Trial Judge:  This matter is before               
          the Court on respondent's Motion to Dismiss for Lack of                        
          Jurisdiction.  As discussed in detail below, we will grant                     
          respondent's motion.                                                           

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