JOHN C. HOM & ASSOCS., INC. v. COMMISSIONER

Docket No. 14081-11.

140 T.C. 210 (2013)

140 T.C. No. 11

JOHN C. HOM & ASSOCIATES, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 7, 2013.


Attorney(s) appearing for the Case

John C. Hom (an officer), for petitioner.

Sarah E. Sexton , for respondent.


OPINION

COHEN, Judge:

This case is before the Court on respondent's motion to dismiss for lack of jurisdiction. The issues for decision are whether the notice of deficiency was invalid for failing to include the address and telephone number of the local office of the National Taxpayer Advocate, as directed by section 6212(a), and whether the case should be dismissed for lack of jurisdiction because petitioner's corporate status was suspended at the...

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