Danielle N. Dubois-Matthews - Page 1















                                 T.C. Memo. 2007-170                                  


                              UNITED STATES TAX COURT                                 


                     DANIELLE N. DUBOIS-MATTHEWS, Petitioner v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      



               Docket No. 25318-06.            Filed July 2, 2007.                    


               Danielle N. Dubois-Matthews, pro se.                                   
               Robert W. Mopsick, for respondent.                                     


                                 MEMORANDUM OPINION                                   

               LARO, Judge:   Respondent moves the Court to dismiss this              
          case for lack of jurisdiction, asserting that petitioner’s                  
          petition was not filed within the time prescribed by section                










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Last modified: November 10, 2007