David Soward - Page 1

                                 T.C. Memo. 2006-262                                  

                               UNITED STATES TAX COURT                                

                             DAVID SOWARD, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 15652-05.          Filed December 11, 2006.                 

               Martin A. Schainbaum and Esther W. Chang, for petitioner.              
               Gerald A. Thorpe and Paul R. Zamolo, for respondent.                   

                                 MEMORANDUM OPINION                                   

               COHEN, Judge:  This case is before us on respondent’s motion           
          to dismiss for lack of jurisdiction on the ground that the notice           
          of deficiency is invalid and prohibited by section 6225.  Unless            
          otherwise indicated, all section references are to the Internal             
          Revenue Code in effect for the year in issue.                               

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