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NORTHSTATE TAX CONSULTANTS v. COMMISSIONER

Docket No. 5987-01.

82 T.C.M. 804 (2001)

T.C. Memo. 2001-279

Northstate Tax Consultants v. Commissioner.

United States Tax Court.

Filed October 10, 2001.

Attorney(s) appearing for the Case

Mark E. Kent, for the petitioner.1 Daniel J. Parent, for the respondent.

MEMORANDUM OPINION

RUWE, Judge.

This case is before the Court on respondent's motion to dismiss for lack of jurisdiction. Respondent bases his motion on the ground that the petition was not filed by a proper party under Rule 60(c).2

Background

On February 5, 2001, respondent mailed a notice of deficiency for the taxable years 1994 and 1995 to "Northstate Tax Consultants Trust". On May 7, 2001, a petition...

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