T.C. Memo. 2001-279
UNITED STATES TAX COURT
NORTHSTATE TAX CONSULTANTS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5987-01. Filed October 10, 2001.
Mark E. Kent, for petitioner.1
Daniel J. Parent, for respondent.
MEMORANDUM OPINION
RUWE, Judge: This case is before the Court on respondent’s
motion to dismiss for lack of jurisdiction. Respondent bases his
1As explained in the text, respondent challenges Mr. Kent’s
capacity to conduct litigation on behalf of petitioner. Our
tentative description of Mr. Kent as appearing for petitioner is
for convenience only.
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