T.C. Memo. 2000-316
UNITED STATES TAX COURT
MICHAEL H. AND BARBARA SELTER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2688-00. Filed October 6, 2000.
Michael H. Selter, pro se.
Alan R. Peregoy, for respondent.
MEMORANDUM OPINION
ARMEN, Special Trial Judge: This matter is before the Court
on respondent's Motion to Dismiss for Lack of Jurisdiction, filed
May 1, 2000. As discussed in detail below, we shall grant
respondent's motion to dismiss.
Background
On December 2, 1999, respondent mailed a notice of deficiency
to Michael H. and Barbara Selter (the Selters or petitioners)
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