Mitchell v. Commissioner

ORDER *

BOBBY R. BALDOCK, Circuit Judge.

Petitioner Louis P. Mitchell, appearing pro se, petitions for review of the Tax Court’s November 6, 2006, memorandum opinion explaining its reasons for granting summary judgment in favor of the Commissioner. Because Mr. Mitchell is pro se, we have construed his pleadings liberally. See Haines v. Kerner, 404 U.S. 519, 520-21, 92 S.Ct. 594, 30 L.Ed.2d 652 (1972) (per curiam). Having determined that we lack jurisdiction over the petition for review, we dismiss it.

I

In October 2004, Mr. Mitchell filed a petition in the Tax Court seeking review of a notice of…