KASPER v. COMMISSIONER

Docket No. 13399-10W.

137 T.C. 37 (2011)

KENNETH WILLIAM KASPER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

United States Tax Court.

Filed July 12, 2011.


Attorney(s) appearing for the Case

Kenneth William Kasper , pro se.

John T. Kirsch , for respondent.


OPINION

HAINES, Judge:

This case is before the Court on respondent's motion to dismiss for lack of jurisdiction. The two issues before us are: (1) Whether a letter denying petitioner's whistleblower claim constitutes a "determination" within the meaning of section 7623(b)(4);1 and (2) if it does, whether petitioner filed a petition with this Court "within 30 days of such determination" to establish subject matter jurisdiction...

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