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USTAXCOURT

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T.C. Memo. 2011-217 UNITED STATES TAX COURT MURRAY S. FRIEDLAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8816-11W. Filed September 7, 2011. Murray S. Friedland, pro se. Navid Mehrjou, for respondent. MEMORANDUM OPINION PANUTHOS, Chief Special Trial Judge: This case is before the Court on respondent's motion to dismiss for lack of jurisdiction. The issues before the Court are: (1) Whether petitioner timely filed a petition disputing the Whistleblower Office's More


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