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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Last modified: November 10, 2007