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BALLARD v. COMMISSIONER

Dkt. No. 4307-07L.

93 T.C.M. 1394 (2007)

T.C. Memo. 2007-159

John Ballard v. Commissioner.

United States Tax Court.

June 20, 2007.

Attorney(s) appearing for the Case

John Ballard, pro se.

Benjamin J. Peeler and Mark Cottrell, for respondent.

MEMORANDUM OPINION

PANUTHOS, Chief Special Trial Judge:

This matter is before the Court on (1) petitioner's Motion to Restrain Assessment, and (2) the Court's Order to Show Cause why this case should not be dismissed for lack of jurisdiction on the grounds that no notice of deficiency or notice of determination has been sent to petitioner which confers jurisdiction on this Court.

Background

A petition was filed with this Court on...

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