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GURALNIK v. COMMISSIONER

Docket No. 4358-15L.

146 T.C. 230 (2016)

146 T.C. No. 15

FELIX GURALNIK, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 2, 2016.

Attorney(s) appearing for the Case

Eric M. Creizman , for petitioner.*

Michael J. De Matos , for respondent.

OPINION

This collection due process (CDP) case is before the Court on a motion by the Internal Revenue Service (IRS or respondent) to dismiss for lack of jurisdiction on the ground that the petition was not filed within the 30-day period prescribed by section 6330(d).1 On May 28, 2015, the motion...

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