Paul J. Kennedy - Page 1















                                 T.C. Memo. 2008-33                                   


                               UNITED STATES TAX COURT                                


                           PAUL J. KENNEDY, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 10139-07L.             Filed February 19, 2008.             


               Paul J. Kennedy, pro se.                                               
               Gordon P. Sanz, for respondent.                                        


                                 MEMORANDUM OPINION                                   

               GOEKE, Judge:  This collection review case is before the               
          Court on respondent’s motion to dismiss for lack of jurisdiction.           
          Respondent submits that there is no notice of determination which           
          this Court has jurisdiction to review.  Petitioner, however,                
          argues that no valid notice of Federal tax lien (NFTL) filing nor           
          final notice of intent to levy and notice of the right to a                 






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Last modified: March 27, 2008