Friedland v. Comm'r

MURRAY S. FRIEDLAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Friedland v. Comm'r

Docket No. 13926-10W.

United States Tax Court

T.C. Memo 2011-90; 2011 Tax Ct. Memo LEXIS 88; 101 T.C.M. (CCH) 1422;

April 25, 2011, Filed

Murray S. Friedland, Pro se.

John T. Kirsch, for respondent.

KROUPA, Judge.

KROUPA

MEMORANDUM OPINION

KROUPA, Judge: This case is before the Court on respondent's motion to dismiss for lack of jurisdiction, as supplemented. We are asked to decide two issues. We must first determine whether a letter respondent sent to petitioner denying petitioner's whistleblower claims…