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HERRICK v. COMMISSIONER

Docket No. 11330-01L.

85 T.C.M. 1467 (2003)

T.C. Memo. 2003-167

Thomas Herrick v. Commissioner.

United States Tax Court.

Filed June 9, 2003.

Attorney(s) appearing for the Case

Thomas Herrick, pro se.

Karen Lynne Baker and Louise R. Forbes, 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, as supplemented. Respondent contends that the Court lacks jurisdiction over the petition on the ground that respondent did not issue a notice of determination to petitioner pursuant to sections 6320 or 6330.1

As explained in detail below, we shall dismiss this case for lack of jurisdiction...

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