Court of Appeals for the Third Circuit October 9, 2009, No. 09-1598 (Tuka v. Commissioner)

OPINION

PER CURIAM.

Appellant Thomas Tuka, proceeding pro se, appeals the order of the Tax Court dismissing his petition for lack of jurisdiction. For the following reasons, we will affirm.

The parties’ underlying dispute stems from the issuance by the IRS of a “lock-in” letter to Tuka and his employer in 2006.