United States Tax Court April 6, 2009, 22347-07L (Dennis Higgins v. Commissioner)
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United States · · · 06-04-2009
T.C. Memo. 2009-74
UNITED STATES TAX COURT
DENNIS HIGGINS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22347-07L. Filed April 6, 2009.
Dennis Higgins, pro se.
Susan Greene and Sheila R. Pattison, for respondent.
MEMORANDUM OPINION
VASQUEZ, Judge: This case is before the Court on
respondent’s motion to dismiss for lack of jurisdiction.
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