T.C. Summary Opinion 2007-171
UNITED STATES TAX COURT
MICHAEL EISLER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16470-06S. Filed September 27, 2007.
Michael Eisler, pro se.
Jason M. Kuratnik, for respondent.
CHABOT, Judge: This matter is before us on respondent’s
Motion to Dismiss for Lack of Jurisdiction on the ground that the
petition was not filed within the time prescribed by section
6330(d)1 or section 7502. The instant case is a collection case
1Unless indicated otherwise, all section references are to
sections of the Internal Revenue Code of 1986 as in effect for
proceedings commenced on the day the petition in the instant case
was filed.
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Last modified: November 10, 2007