Sanders v. Comm'r

ERIC LAMART SANDERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Sanders v. Comm'r

Docket No. 9959-13S

United States Tax Court

2014 Tax Ct. Summary LEXIS 50;

May 12, 2014, Filed

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

An order granting respondent's motion and dismissing this case for lack of jurisdiction will be entered.

Eric Lamart Sanders, Pro se.

Alicia A. Mazurek, for respondent.

ARMEN, Special Trial Judge.

ARMEN

SUMMARY OPINION

ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of…