T.C. Memo. 2007-72 UNITED STATES TAX COURT RONALD S. RACZKOWSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20557-06. Filed March 29, 2007. Ronald S. Raczkowski, pro se. Blake W. Ferguson and Ronald J. Goldstein, for respondent. MEMORANDUM OPINION ARMEN, Special Trial Judge: This case is before the Court on respondent’s Motion To Dismiss For Lack Of Jurisdiction, filed November 17, 2006. Respondent moves to dismiss this case on the ground that the petition was not filed within the time prescribedPage: 1 2 3 4 5 6 7 8 9 NextLast modified: November 10, 2007