Danny C. Ly - Page 1

                                 T.C. Memo. 2006-5                                    

                               UNITED STATES TAX COURT                                

                             DANNY C. LY, Petitioner v.                               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 5183-05.               Filed January 12, 2006.              

               Danny C. Ly, pro se.                                                   
               Steven M. Roth, for respondent.                                        

                                 MEMORANDUM OPINION                                   

               LARO, Judge:  This case is before the Court on respondent’s            
          motion to dismiss for lack of jurisdiction on the ground that               
          petitioner failed to file his petition within the time prescribed           
          in section 6213(a) or 7502.1  On March 17, 2005, petitioner filed           

               1 Section references are to the applicable versions of the             
          Internal Revenue Code.                                                      

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