W. Brian McDermott - Page 4




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          denied.                                                                     
               The factual issue as to whether income charged to petitioner           
          in respondent’s notice of deficiency represents income petitioner           
          earned in his individual capacity or income earned as a partner             
          in a TEFRA partnership does not go to the jurisdiction of this              
          Court.                                                                      
               In any event, because petitioner’s petition was filed late,            
          we shall grant respondent’s motion to dismiss for lack of                   
          jurisdiction.  In our discretion, we decline to award damages               
          against petitioner under section 6673.                                      
               To reflect the foregoing,                                              
                                                  An appropriate order of             
                                             dismissal for lack of                    
                                             jurisdiction will be entered.            























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Last modified: November 10, 2007