T.C. Memo. 2000-18
UNITED STATES TAX COURT
DEAN P. MUNOZ, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9479-99. Filed January 18, 2000.
Dean P. Munoz, pro se.
Wendy K. Abkin, for respondent.
MEMORANDUM OPINION
ARMEN, Special Trial Judge: This case is before the Court
on respondent's Motion to Dismiss for Lack of Jurisdiction, filed
July 2, 1999, and supplemented December 6, 1999. As discussed in
detail below, we shall grant respondent's motion.
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