Jaco L.C., Jay A. Odom, Tax Matters Partner - Page 1

                                 T.C. Memo. 2000-265                                  

                               UNITED STATES TAX COURT                                

             JACO L.C., JAY A. ODOM, TAX MATTERS PARTNER, Petitioner v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 18412-99.                  Filed August 21, 2000.           

               David D. Aughtry, for petitioner.                                      
              David R. MacKusick and Francis C. Mucciolo, for respondent.            

                                 MEMORANDUM OPINION                                   
               PAJAK, Special Trial Judge:  This matter is before the Court           
          on respondent’s Motion To Dismiss For Lack Of Jurisdiction And To           
          Strike with respect to refunds of overpayments to shareholders of           
          Jaco, L.C.                                                                  
               On September 30, 1999, respondent issued a notice of final             
          partnership administrative adjustment (FPAA) to the tax matters             
          partner for Jaco L.C., (the partnership), pertaining to the 1995            
          taxable year.  Jaco L.C. is a limited liability corporation under           

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