DUBOIS-MATTHEWS v. COMMISSIONER

No. 25318-06.

94 T.C.M. 1 (2007)

T.C. Memo. 2007-170.

Danielle N. Dubois-Matthews v. Commissioner.

United States Tax Court.

July 2, 2007.


Attorney(s) appearing for the Case

Danielle N. Dubois-Matthews, pro se.

Robert W. Mopsick, for respondent.


MEMORANDUM OPINION

LARO, Judge:

Respondent moves the Court to dismiss this case for lack of jurisdiction, asserting that petitioner's petition was not filed within the time prescribed by section 6213(a).1 For the reasons stated below, we shall grant respondent's motion.

Background

On August 3, 2006, respondent determined petitioner was liable for a deficiency of $3,532 for 2004 and issued a notice of...

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