Claude E. and Dana L. Salazar - Page 12

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          acquire jurisdiction based on convenience to the parties or                 
          judicial economy.  See Trost v. Commissioner, 95 T.C. 560, 565              
          (1990); Judge v. Commissioner, 88 T.C. 1175, 1180-1181 (1987).              
          Accordingly, we shall grant respondent’s motion to dismiss for              
          lack of jurisdiction and to strike with respect to Mr. Salazar’s            
          employment tax liabilities for quarters ended December 31, 1998,            
          through June 30, 2001.                                                      
               To reflect the foregoing,                                              

                                                       An appropriate order           
                                                  will be issued.                     




























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