Ly v. Comm'r

DANNY C. LY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ly v. Comm'r

No. 5183-05

United States Tax Court

T.C. Memo 2006-5; 2006 Tax Ct. Memo LEXIS 5; 91 T.C.M. (CCH) 675;

January 12, 2006, Filed

Danny C. Ly, pro se.

Steven M. Roth, for respondent.

Laro, David

DAVID LARO

MEMORANDUM OPINION

LARO, Judge: This case is before the Court on respondent's motion to dismiss for lack of jurisdiction on the ground that petitioner failed to file his petition within the time prescribed in section 6213(a) or 7502. 1 On March 17, 2005, petitioner filed with this Court a petition to redetermine…