Yakuba G. Brown - Page 8

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          Taxable Year 2000                                                           
               As indicated, a timely petition was filed in response to the           
          notice of determination as to the 2000 taxable year.  Petitioner            
          does not appear to dispute the underlying tax liability, and,               
          accordingly, we review the Commissioner’s administrative                    
          determination for abuse of discretion.3  Lunsford v.                        
          Commissioner, supra at 185; Goza v. Commissioner, supra at 181-             
               The Appeals Office summary reflects that an offer in                   
          compromise was submitted by petitioner on February 16, 2001.4               
          The offer in compromise was returned to petitioner on March 1,              
          2002, for failure to provide required supporting financial data.            
          In his request for an Appeals Office hearing (Form 12153, Request           
          for a Collection Due Process Hearing) dated April 24, 2002,                 
          petitioner left blank the section of the form which states:                 

          a motion to dismiss for lack of jurisdiction and to strike, under           
          these circumstances.  See Rules 52, 53, and 54.  However, given             
          that it is clear that we do not have jurisdiction, and that we              
          cannot ignore a jurisdictional issue simply because the parties             
          have not filed an appropriate motion, the Court, on its own                 
          motion, will dismiss and strike as appropriate.  Fernandez v.               
          Commissioner, 114 T.C. 324, 328 (2000); Naftel v. Commissioner,             
          85 T.C. 527, 530 (1985).                                                    
               3  It is not clear from this record whether the amount due             
          for the taxable year 2000 results from an underpayment or an                
          understatement.  Petitioner did not assert at the Appeals Office            
          level that he disputed the underlying tax liability, nor does he            
          articulate any such dispute in this proceeding.                             
               4  A copy of the offer in compromise was not made part of              
          the record in this case.                                                    

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