Gregory Alan Lindstrom - Page 1

                                 T.C. Memo. 2007-243                                  

                               UNITED STATES TAX COURT                                

                        GREGORY ALAN LINDSTROM, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 23478-06.              Filed August 23, 2007.               

               Gregory Alan Lindstrom, pro se.                                        
               Molly H. Donohue, for respondent.                                      

                                 MEMORANDUM OPINION                                   

               GALE, Judge:  This matter is before the Court on                       
          respondent's motion to dismiss for lack of jurisdiction.                    
          Respondent's motion contends that the Court lacks jurisdiction              
          because the petition was not timely filed.  Petitioner argues               
          that the notice of deficiency was invalid because it was not                
          mailed to his "last known address"; that respondent's failure to            

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Last modified: November 10, 2007