Michael Eisler - Page 2

                            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