T.C. Memo. 2003-167
UNITED STATES TAX COURT
THOMAS HERRICK, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11330-01L. Filed June 9, 2003.
Thomas Herrick, pro se.
Karen Lynne Baker and Louise R. Forbes, for respondent.
MEMORANDUM OPINION
ARMEN, Special Trial Judge: This matter is before the Court
on respondent’s Motion To Dismiss For Lack Of Jurisdiction, as
supplemented. Respondent contends that the Court lacks
jurisdiction over the petition on the ground that respondent did
not issue a notice of determination to petitioner pursuant to
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