Frise v. United States

OPINION

LYDON, Judge.

Defendant has filed a motion to dismiss the complaint in this tax case on the ground the court lacks jurisdiction over said action. The ground for defendant’s motion is the assertion that plaintiff did not pay the full amount of his tax liability for the 1976 taxable year, which taxable year is the subject of plaintiff’s tax suit, prior to commencement of the action now under consideration.1 Plaintiff, proceeding pro se, has responded to defendant’s motion in a one paragraph request that defendant’s motion to dismiss be stricken “on ground that the Plaintiff did file the…