Legal Opinion

Thompson v. Comm'r

United States Tax Court

Decided August 17, 2011No. Docket No. 11905-11LUnpublished

1Opinion of the Court

WILLIAM C. THOMPSON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Thompson v. Comm'r

Docket No. 11905-11L.

United States Tax Court

2011 U.S. Tax Ct. LEXIS 56; 2012-2 U.S. Tax Cas. (CCH) P50,446;

August 17, 2011, Entered

For Petitioner: William Scott, Phinney, Tualatin, OR.

For Respondent: Nhi T, Luu, Portland, OR.

Robert N. Armen, Special Trial Judge.

Robert N. Armen

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

On July 19, 2011, respondent filed a Motion To Dismiss For Lack Of Jurisdiction on the ground that "no Notice of Determination Concerning Collection Action(s) Under I.R.C. Sections…

2Cases cited10 opinions

  1. Naftel v. CommissionerUnited States Tax Court · 1985
  2. Offiler v. CommissionerUnited States Tax Court · 2000
  3. Breman v. CommissionerUnited States Tax Court · 1976
  4. Wheeler's Peachtree Pharmacy, Inc. v. CommissionerUnited States Tax Court · 1960
  5. MOORHOUS v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001

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