John J. Green - Page 1

                                  T.C. Memo. 2003-7                                   

                               UNITED STATES TAX COURT                                

                            JOHN J. GREEN, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 13977-01L.            Filed January 8, 2003.                

                    P filed a timely petition for judicial review                     
               pursuant to sec. 6330(d)(1)(A), I.R.C., in response to                 
               a notice of determination by R to proceed with                         
               collection of assessed tax liabilities for 1996.  P                    
               filed a motion to dismiss for lack of jurisdiction.                    
                    Held:  We do not look behind a notice of                          
               determination to decide whether the determination is                   
               valid for jurisdictional purposes.  The notice of                      
               determination is valid on its face, and we have                        
               jurisdiction pursuant to sec. 6330(d)(1)(A), I.R.C.                    

               John J. Green, pro se.                                                 
               Robert T. Little, for respondent.                                      

Page:   1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011