CELEBREZZE, Circuit Judge.
This is an appeal of a dismissal of a taxpayer's suit by the Tax Court of the United States for lack of jurisdiction.
The taxpayer concedes that he is barred by statute from a proceeding in the Tax Court because the Commissioner of Internal Revenue has not determined a deficiency with respect to his taxes and has not mailed him a notice of deficiency. 26 U.S.C. §§ 6212, 6213, 7442 (1964). Taxpayer's sole contention is that...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
