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issued to P and therefore the Court is without
jurisdiction to consider P’s motion to restrain
assessment.
Held: Since no notice of deficiency or notice of
determination was issued in this case, the Court lacks
jurisdiction.
Held further, the Court’s order to show cause why
this case should not be dismissed for lack of
jurisdiction shall be made absolute.
John Ballard, pro se.
Benjamin J. Peeler and Mark Cottrell, for respondent.
MEMORANDUM OPINION
PANUTHOS, Chief Special Trial Judge: This matter is before
the Court on (1) petitioner’s Motion to Restrain Assessment, and
(2) the Court’s Order to Show Cause why this case should not be
dismissed for lack of jurisdiction on the grounds that no notice
of deficiency or notice of determination has been sent to
petitioner which confers jurisdiction on this Court.
Background
A petition was filed with this Court on February 15, 2007.
Petitioner asserts that respondent instructed his employer to
change the withholding status on his Form W-4, Employee’s
Withholding Allowance Certificate, without providing petitioner
with a remedy to challenge respondent’s actions. Petitioner
contends that respondent’s proposed change to his withholding
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Last modified: November 10, 2007