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HECKLER v. COMMISSIONER

Docket No. 26742-95.

72 T.C.M. 1339 (1996)

T.C. Memo. 1996-521

Michael J. Heckler, a.k.a. Michael VonHeckler and Charlotte A. Miska v. Commissioner.

United States Tax Court.

Filed November 26, 1996.

Attorney(s) appearing for the Case

Michael J. VonHeckler, pro se. Joanne E. Johnson and William C. Sabin, Jr., for the respondent.

MEMORANDUM OPINION

PANUTHOS, Chief Special Trial Judge:

This matter is before the Court on petitioner Michael VonHeckler's Motion to Restrain Assessment and Collection and respondent's Motion to Dismiss for Lack of Jurisdiction and to Strike the Claims Relating to the Increased Interest Pursuant to Former I.R.C. Section 6621(c).1 The issues raised by the parties' motions involve the scope of the Court's jurisdiction in a so-called...

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