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RICHARDSON v. COMMISSIONER

Docket No. 12718-97.

75 T.C.M. 2142 (1998)

T.C. Memo. 1998-139

David Richardson v. Commissioner.

United States Tax Court.

Filed April 14, 1998.

Attorney(s) appearing for the Case

David Richardson, pro se. Alan R. Peregoy, for the respondent.

MEMORANDUM OPINION

GERBER, Judge:

This case is before the Court on petitioner's motion to dismiss for lack of jurisdiction, filed March 10, 1998. Petitioner contends that this case should be dismissed because the notice of deficiency was not sent by certified or registered mail pursuant to section 6212(a).1 Respondent contends that the notice was sent by certified mail and that, even if it were not, the notice is valid because...

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