Rockie D. Elmore - Page 1

                                 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                  

Page:   1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011