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SELTER v. COMMISSIONER

Docket No. 2688-00.

80 T.C.M. 491 (2000)

T.C. Memo. 2000-316

Michael H. and Barbara Selter v. Commissioner.

United States Tax Court.

Filed October 6, 2000.

Attorney(s) appearing for the Case

Michael H. Selter, pro se. Alan R. Peregoy, for the respondent.

MEMORANDUM OPINION

ARMEN, Special Trial Judge:

This matter is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction, filed May 1, 2000. As discussed in detail below, we shall grant respondent's motion to dismiss.

Background

On December 2, 1999, respondent mailed a notice of deficiency to Michael H. and Barbara Selter (the Selters or petitioners) determining a deficiency of $31,970 in their Federal income tax...

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