T.C. Memo. 2007-375 UNITED STATES TAX COURT JOHN C. BEDROSIAN AND JUDITH D. BEDROSIAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12341-05. Filed December 26, 2007. Richard E. Hodge, William E. Johnson, Steven R. Mather, and Elliott H. Kajan, for petitioners. Michael L. Boman, for respondent. MEMORANDUM OPINION VASQUEZ, Judge: This case is before the Court on respondent’s motion to dismiss for lack of jurisdiction on the ground that the notice of deficiency is invalid and prohibited byPage: 1 2 3 4 5 6 7 8 NextLast modified: March 27, 2008