Newsome v. Comm'r

DORIS LEE NEWSOME, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Newsome v. Comm'r

No. 21831-05L

United States Tax Court

T.C. Memo 2007-111; 2007 Tax Ct. Memo LEXIS 109; 93 T.C.M. (CCH) 1193;

April 30, 2007, Filed

Doris Lee Newsome, Pro se.

Michelle L. Maniscalco, for respondent.

Swift, Stephen J.

STEPHEN J. SWIFT

MEMORANDUM OPINION

SWIFT, Judge: This matter is before us on respondent's motions to dismiss for lack of jurisdiction under Rule 53 and for summary judgment under Rule 121.

Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended, and all Rule…