Dan Pickell - Page 1
T.C. Memo. 2008-60
UNITED STATES TAX COURT
DAN PICKELL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14400-07. Filed March 11, 2008.
Dan Pickell, pro se.
Kaelyn Romey, for respondent.
HAINES, Judge: This case is before the Court on
respondent’s motion to dismiss for lack of jurisdiction under
Rule 53 and petitioner’s motion to restrain collection under Rule
55.1 Respondent moves to dismiss on the ground that no notice of
1Unless otherwise indicated, section references are to the
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Last modified: March 27, 2008