- 10 -
petitioner failed to file a timely petition for redetermination,
and we will deny petitioner's motion to dismiss.4
With the foregoing as background, we turn to petitioner's
motion to restrain collection. Under section 6213(a), our
jurisdiction to restrain the Commissioner from assessing or
collecting a tax deficiency is limited to cases where "a timely
petition for redetermination of the deficiency has been filed and
then only in respect of the deficiency that is the subject of
such petition." See Powerstein v. Commissioner, 99 T.C. 466, 471
(1992); Powell v. Commissioner, 96 T.C. 707, 710-711 (1991).
Because petitioner failed to file a timely petition for
redetermination, it follows that we lack the authority to
restrain respondent from collecting taxes for the years in
question.
To reflect the foregoing,
An order will be entered
granting respondent's motion to
dismiss for lack of jurisdiction,
denying petitioner's motion to
dismiss for lack of jurisdiction,
4 Although petitioner cannot pursue his case in this Court, he
is not without a remedy. In short, petitioner may pay the tax,
file a claim for refund with the Internal Revenue Service, and if
the claim is denied, sue for a refund in Federal District Court
or the U.S. Court of Federal Claims. See McCormick v.
Commissioner, 55 T.C. 138, 142 (1970).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011