T.C. Memo. 2006-86 UNITED STATES TAX COURT LLOYD PRAGASAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12636-04L. Filed April 25, 2006. William E. Windham, for petitioner. Alan J. Tomsic, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: This case is before the Court on respondent’s motion to dismiss for lack of jurisdiction. Petitioner filed a petition in response to respondent’s Decision Letter Concerning Equivalent Hearing under Section 6320 and/orPage: 1 2 3 4 5 6 7 8 9 10 11 Next
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