- 9 -
separate and distinct from the deficiencies placed in dispute in
the present case and, therefore, that the Court lacks
jurisdiction to restrain respondent's collection activity.
Respondent further asserts that the Court lacks jurisdiction to
restrain assessment and collection with respect to 1994 and 1995
because respondent has not issued a notice of deficiency to
petitioner for either of those years.
Discussion
Section 6213(a) provides that respondent generally is
precluded from assessing or collecting a deficiency until a
notice of deficiency authorized under section 6212(a) is mailed
to the taxpayer with respect to the deficiency and until the
expiration of the 90-day (or 150-day) period for filing a timely
petition for redetermination with this Court. Upon the filing of
a petition for redetermination, respondent is further precluded
from assessing or collecting the deficiency until the decision of
the Court becomes final. Powerstein v. Commissioner, 99 T.C.
466, 471 (1992); Powell v. Commissioner, 96 T.C. 707, 710-711
(1991).
Section 6213(a) was amended, effective with respect to
orders entered after November 10, 1988, to grant this Court
jurisdiction to restrain assessment and collection of a
deficiency in cases where "a timely petition for redetermination
of the deficiency has been filed and then only in respect of the
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011