Austin v. Comm'r

JOANNE C. AUSTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Austin v. Comm'r

No. 8766-06

United States Tax Court

T.C. Memo 2007-11; 2007 Tax Ct. Memo LEXIS 9; 93 T.C.M. (CCH) 684;

January 16, 2007, Filed

Joanne C. Austin, pro se.

Joan E. Steele and Melinda G. Williams, for respondent.

Armen, Robert N.

ROBERT N. ARMEN

MEMORANDUM OPINION

ARMEN, Special Trial Judge: This deficiency case is before the Court on respondent's Motion To Dismiss For Lack Of Jurisdiction, as supplemented. Respondent moves that this case be dismissed on the ground that the petition was not filed within the time…