119 T.C. No. 16
UNITED STATES TAX COURT
JOHN MAIER III, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5410-02. Filed November 20, 2002.
P filed a petition with the Court challenging R’s
administrative determination granting his former spouse
relief from joint and several liability on joint
returns pursuant to sec. 6015(f), I.R.C. R moved to
dismiss for lack of jurisdiction.
Held: The Court will grant R’s motion and dismiss
this case for lack of jurisdiction on the ground that R
did not issue a notice of deficiency to P, nor did R
make any other determination with regard to P that
would confer jurisdiction on the Court.
John Maier III, pro se.
Charles Hall and Scott E. Fink, for respondent.
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