T.C. Memo. 2006-18 UNITED STATES TAX COURT KIMBERLEY A. PARLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4904-05. Filed February 6, 2006. Stephen K. Midgley, for petitioner. Louise R. Forbes, for respondent. MEMORANDUM OPINION THORNTON, Judge: This case is before us on respondent’s motion to dismiss for lack of jurisdiction. For the reasons stated below, we must grant respondent’s motion. Background On February 11, 2004, petitioner executed Form 2848, Power of Attorney and Declaration of Representative, appointingPage: 1 2 3 4 5 6 7 Next
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