James Grover - Page 1















                                 T.C. Memo. 2007-176                                  


                               UNITED STATES TAX COURT                                


                             JAMES GROVER, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 23598-06L.             Filed July 3, 2007.                  


               James Grover, pro se.                                                  
               John R. Mikalchus, for respondent.                                     


                                 MEMORANDUM OPINION                                   

               THORNTON, Judge:  This case is before us on respondent’s               
          motion to dismiss for lack of jurisdiction.  As discussed below,            
          we must grant respondent’s motion.                                          











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