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William R. Tinnerman, Petitioner v. Commissioner of Internal Re

Per Curiam

ORDER

Upon consideration of the court's order to show cause filed on October 20, 2008, and the response thereto, it is

ORDERED that the order to show cause be discharged. It is

FURTHER ORDERED that this appeal be dismissed for lack of jurisdiction. Review of an Internal Revenue Service decision under 26 U.S.C. § 6330 must be sought in the first instance through a petition for redetermination filed with the United States Tax Court. See 26 U.S.C. § 6330(d)(1).

Pursuant to D.C. Circuit Rule 36, this disposition will not be published. The Clerk is directed to withhold issuance of the mandate herein until seven days after the resolution of any timely petition for rehearing or petition for rehearing en banc. See Fed.R.App.P. 41(b); D.C. Cir. Rule 41.

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TINNERMAN v. COMM., OF I. R. S., 08-1287 (D.C. Cir. 2-2-2009)
(Feb 2, 2009)