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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