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.
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