Kenneth N. Headley - Page 7

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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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