George N. Gerakios, a.k.a. Jorge N. Gerakios - Page 1

                                 T.C. Memo. 2004-203                                  


                               UNITED STATES TAX COURT                                


             GEORGE N. GERAKIOS, a.k.a. JORGE N. GERAKIOS, Petitioner v.              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 11125-02L.            Filed September 7, 2004.              

               George N. Gerakios, pro se.                                            
               John D. Faucher, for respondent.                                       


                                 MEMORANDUM OPINION                                   

               VASQUEZ, Judge:  This case is before the Court on                      
          respondent’s motion to dismiss on the ground of mootness (the               
          motion).  The issue for decision is whether petitioner’s case is            
          moot.1                                                                      

               1  It is unclear whether at some point petitioner was                  
          raising a refund claim in this proceeding.  At the hearing,                 
                                                             (continued...)           





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