John Maier III - Page 1

                                   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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