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dismissing petitioner’s complaint for failure to respond to that
court’s order to show cause “why this matter should not be
dismissed for lack of prosecution.”
The dismissal of the complaint by the District Court cannot
be construed as a “determination” by the District Court, and
petitioner’s attempt to treat it as such is not the type of
“reasonable mistake” by an unskilled litigant that was excused in
FirsTier Mortgage Co. v. Investors Mortgage Ins. Co., 498 U.S.
269 (1991) (where the Supreme Court ruled that a notice of appeal
filed after a nonfinal decision operated as a notice of appeal
from the subsequent judgment). See also Andre v. Commissioner,
127 T.C. 68, 72-73 (2006); Render v. IRS, 309 F. Supp. 2d 938
(E.D. Mich. 2004).
Since the District Court has not made an “incorrect court”
determination, the petition to this Court is untimely and we
accordingly lack jurisdiction for 2000.
2001 Tax Year
Respondent has not issued a notice of determination for the
taxable year 2001. Petitioner had a deficiency case before this
Court at docket No. 17276-04 with respect to the taxable years
2001 and 2002, wherein a stipulated decision was entered on
November 14, 2006. Consequently, the petition as it relates to
2001 is premature. The Court does not have jurisdiction as to
collection activity for 2001.
1999 Tax Year
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