Franklin A. Ogden - Page 1

                                 T.C. Memo. 2002-15                                   

                               UNITED STATES TAX COURT                                

                          FRANKLIN A. OGDEN, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 3343-01L.                 Filed January 15, 2002.           

               Franklin A. Ogden, pro se.                                             
               Gerald W. Douglas, Karen Baker and Peter Reilly, for                   
                                 MEMORANDUM OPINION                                   

               PANUTHOS, Chief Special Trial Judge:  This collection review           
          case is before the Court on respondent’s motion to dismiss for              
          lack of jurisdiction.  As explained in detail below, we shall               
          grant respondent’s motion to dismiss.1                                      

               1  Unless otherwise indicated, section references are to               
          sections of the Internal Revenue Code, as amended, and Rule                 

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