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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