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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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Last modified: May 25, 2011