Mobley, et al. v. Comr., 532 F.3d 491 (6th Cir. 2008)

(Tax Court’s decision dismissing taxpayer’s petition for lack of jurisdiction because taxpayer had not received notice of deficiency upheld, and Tax Court could not transfer case to Federal District Court because U.S. Tax Court is not a “court” under I.R.C. §1631 as the term is defined by I.R.C. §610).