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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