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STEWART v. COMMISSIONER

Docket No. 12947-00.

83 T.C.M. 1780 (2002)

T.C. Memo. 2002-139

Robert L. Stewart v. Commissioner.

United States Tax Court.

Filed May 31, 2002.

Attorney(s) appearing for the Case

Robert L. Stewart, pro se.

Catherine L. Campbell, for the respondent.

MEMORANDUM OPINION

RUWE, Judge:

This matter is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction and to Strike Claim for Abatement of Additions to Tax. Respondent's motion is based on the ground that petitioner, in addition to seeking abatement of interest, is seeking abatement of an addition to tax under section 6651(a).1 Respondent contends that this Court lacks jurisdiction to consider petitioner...

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