- 6 - 6320 hearing sufficient to invoke judicial review. See Orum v. Commissioner, 123 T.C. 1 (2004), affd. 412 F.3d 819 (7th Cir. 2005); Sarrell v. Commissioner, 117 T.C. 122, 125 (2001); Offiler v. Commissioner, supra. Accordingly, we will deny petitioner’s motion to vacate our order of dismissal for lack of jurisdiction. To reflect the foregoing, An appropriate order will be issued.Page: Previous 1 2 3 4 5 6Last modified: March 27, 2008