SEBASTIAN v. COMMISSIONER OF INTERNAL REVENUE

Dkt. No. 8013-05LA.

93 T.C.M. 1302 (2007)

T.C. Memo. 2007-138

Fred Sebastian, Petitioner v. Commissioner of Internal Revenue, Respondent.

United States Tax Court.

May 31, 2007.


Attorney(s) appearing for the Case

Fred Sebastian, pro se.

T. Richard Sealy III, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

WHERRY, Judge.

This collection review case is before the Court on respondent's motion to dismiss for lack of jurisdiction. The issue for decision is whether the notice of determination concerning collection action was mailed to petitioner's last known address.

FINDINGS OF FACT

At the time the petition was filed, petitioner resided in Chaparral, New Mexico. The address petitioner provided on his petition...

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