- 10 -
Court via Postal Service Express Mail. The Postal Service
postmark for that mailing bore the date March 31, 2001.
Discussion
Petitioner’s Motion
In petitioner’s motion, petitioner asks the Court to dismiss
this case for lack of jurisdiction on the ground that the notice
of determination is invalid because he did not have an Appeals
Office hearing. In addition to petitioner’s motion, petitioner
filed a document entitled “MEMORANDUM OF LAW IN SUPPORT OF
PETITIONER’S MOTION TO DISMISS FOR LACK OF JURISDICTION” (peti-
tioner’s memorandum). We believe that petitioner’s memorandum is
a document that was used in another context and that it is not
pertinent or relevant to the instant case. By way of illustra-
tion, petitioner’s memorandum refers consistently throughout to
petitioner as being a woman, and not a man.3 In addition, peti-
tioner’s memorandum identifies respondent’s Appeals Officer who
3For example, petitioner’s memorandum states in pertinent
part:
Petitioner refused to waive her right to the CDP hear-
ing referred to over and over again in both the law and
its implementing regulation. In addition, Petitioner
expected her daughter (to whom she had given her power
of attorney) to represent her at the hearing since her
daughter is far more articulate then [sic] is peti-
tioner, and she also has a greater understanding of the
laws at issue. * * * Petitioner also wanted a court
reporter present at her hearing, so she would have an
official transcript to support any Petition she might
subsequently file with the Tax Court to contest any
adverse CDP determination. * * * [Emphasis added.]
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011