John L. Bobbs - Page 1

                                 T.C. Memo. 2005-272                                  

                               UNITED STATES TAX COURT                                

                            JOHN L. BOBBS, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 6465-04.               Filed November 28, 2005.             

               John L. Bobbs, pro se.                                                 
               Igor S. Drabkin, for respondent.                                       

                                 MEMORANDUM OPINION                                   

               MARVEL, Judge:  This matter is before the Court on                     
          respondent’s motion to dismiss for lack of jurisdiction on the              
          ground that the petition was not filed within the time prescribed           
          by sections 6213(a)1 and 7502.                                              

               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code in effect at the time the petition was            

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