Ronald S. Raczkowski - Page 1















          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 prescribed           










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