David C. McCune - Page 1

                                           115 T.C. No. 7                                              

                                     UNITED STATES TAX COURT                                           

                                 DAVID C. MCCUNE, Petitioner v.                                        
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 2837-00L.                   Filed August 8, 2000.                         

                        More than 30 days after receiving an adverse                                   
                  Notice of Determination Concerning Collection Action(s)                              
                  Under Section 6320 and/or 6330, P sought judicial                                    
                  review in a Federal District Court.  The petition was                                
                  dismissed for lack of subject matter jurisdiction.                                   
                  More than 30 days after the order of dismissal, P                                    
                  sought review in this Court.  Held:  Because P failed                                
                  to file his initial petition with the District Court                                 
                  within 30 days of the notice of adverse determination,                               
                  his Tax Court petition is dismissed for lack of                                      

                  David C. McCune, pro se                                                              
                  Marty J. Dama, for respondent.                                                       

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