Tuka v. Commissioner

OPINION

Appellant Thomas Tuka, proceeding pro se, appeals the order of the Tax Court dismissing his petition for lack of jurisdiction. For the following reasons, we will affirm.

The parties’ underlying dispute stems from the issuance by the IRS of a “lock-in” letter to Tuka and his employer in 2006. By way of background, under the Withholding Compliance Program, the IRS reviews taxpayers’ claimed withholding allowances to see if excessive or improper allowances are being claimed. If an insufficient sum is being withheld, the IRS notifies the taxpayer’s employer — via “lock-in letter” — to begin…