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to the wrong court and that P was entitled to 30 days
within which to file with the correct court, as
provided in sec. 6330(d)(1), I.R.C.
R asserts that this Court lacks jurisdiction over
the year 2000 because the petition was not timely
filed. R also asserts that this Court is without
jurisdiction as to the remaining years since no
determination letters were issued as to those years.
Held: Because the District Court’s sua sponte
dismissal of P’s complaint after P’s failure to serve
the defendant was not a determination under sec. 6330,
I.R.C., that the appeal was to an incorrect court, P’s
petition to this Court was not timely. Held, further,
this Court lacks jurisdiction over the remaining years
because R did not issue determination letters as to
those years.
Kenneth N. Headley, pro se.
Charles J. Graves, for respondent.
MEMORANDUM OPINION
NIMS, Judge: This case is before the Court on respondent’s
motion to dismiss for lack of jurisdiction. Respondent contends
that this Court lacks jurisdiction (1) for the years 1996, 1997,
1998, 1999, and 2001 because no notices of determination were
issued for those years; and (2) for the year 2000 because the
petition was not timely filed with this Court for reasons
hereinafter explained. Unless otherwise indicated, all section
references are to sections of the Internal Revenue Code.
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Last modified: May 25, 2011