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.                                          

                                 MEMORANDUM OPINION                                   

               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