-5-
We also conclude that we lack jurisdiction as to the
remaining years. Respondent has not issued to petitioner a
notice of deficiency as to any of those years. Nor does there
appear to be an alternative basis on which to predicate
jurisdiction.
On the basis of the record before us and on the analysis
above, we conclude that we lack jurisdiction in this case, and we
shall grant respondent’s motion.
To reflect the foregoing,
An appropriate order
granting respondent’s motion
to dismiss for lack of
jurisdiction will be entered.
Page: Previous 1 2 3 4 5
Last modified: May 25, 2011