- 6 -
testimony, and therefore they are not ripe for summary adjudication.
Tax Court Jurisdiction
It is well settled that the Tax Court is a court of limited
jurisdiction, and we may exercise our jurisdiction only to the
extent authorized by Congress. Sec. 7442; Commissioner v. Gooch
Milling & Elevator Co., 320 U.S. 418 (1943); Kluger V.
Commissioner, 83 T.C. 309, 314 (1984). In general, Tax Court
jurisdiction exists only if a valid statutory notice of
deficiency has been issued by the Commissioner and a timely
petition has been filed. Secs. 6212 and 6213; Rules 13, 20;
Midland Mortgage Co. v. Commissioner, 73 T.C. 902, 905 (1980).
Taxpayers who pay the determined deficiency may seek an
administrative refund and, if their claim is rejected, pursue a
refund action in District Court or the U.S. Court of Federal
Claims. Sec. 7422(a); Hemmings v. Commissioner, 104 T.C. 221,
226 (1995). To avoid concurrent jurisdiction over cases
involving the same taxable year, Congress enacted section
7422(e). Hemmings v. Commissioner, supra. Section 7422(e)
provides in pertinent part:
If the Secretary prior to the hearing of a suit brought by a
taxpayer in a district court or the United States Claims
Court for the recovery of any income tax * * * mails to the
taxpayer a notice that a deficiency has been determined in
respect of the tax which is the subject matter of taxpayer's
suit, the proceedings in taxpayer's suit shall be stayed
during the period of time in which the taxpayer may file a
petition with the Tax Court for a redetermination of the
asserted deficiency, and for 60 days thereafter. If the
taxpayer files a petition with the Tax Court, the district
court or the United States Claims Court, as the case may be,
shall lose jurisdiction of taxpayer's suit to whatever
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011