MYERS v. COMMISSIONER

Docket No. 2181-15W.

148 T.C. 438 (2017)

148 T.C. No. 20

DAVID T. MYERS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 5, 2017.


Attorney(s) appearing for the Case

David T. Myers, pro se.

David K. Barnes and John T. Arthur , for respondent.


OPINION

The petition in this case commenced a whistleblower proceeding pursuant to section 7623(b)(4).1 Shortly thereafter, respondent moved to dismiss this case for lack of jurisdiction on the ground that petitioner had failed to file his petition...

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