T.C. Memo. 2003-123
UNITED STATES TAX COURT
ROCKIE D. ELMORE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14374-02L. Filed April 29, 2003.
Rockie D. Elmore, pro se.
Scott A. Hovey, for respondent.
MEMORANDUM OPINION
ARMEN, Special Trial Judge: This matter is before the Court
on petitioner’s Motion to Dismiss. Petitioner contends that the
Court lacks jurisdiction over the petition on the ground the
Notice of Determination Concerning Collection Action(s) Under
Section 6320 and/or 6330, dated April 11, 2002, upon which this
case is based, is invalid because it was not signed by the
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