United States Tax Court June 9, 2011, Docket No. 21200-10. (Lee v. Comm'r)

T.C. Memo. 2011-129

UNITED STATES TAX COURT

NAMHI LEE, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 21200-10. Filed June 9, 2011.

Antar P. Jones, for petitioner.

Michael DeMatos and Rose R. Gole, for respondent.

MEMORANDUM OPINION

JACOBS, Judge: This matter is before the Court on

respondent’s motion to dismiss for lack of jurisdiction.