- 11 -
Petitioner's Motion To Restrain Assessment and Collection
As a final matter, we turn to petitioner's Motion To
Restrain Assessment and Collection. Section 6213(a) provides
that the Tax Court may enjoin the Commissioner's collection
efforts if the Commissioner is attempting to collect amounts that
have been placed in dispute in a timely filed petition for
redetermination. Powerstein v. Commissioner, 99 T.C. 466, 471-
472 (1992); Powell v. Commissioner, 96 T.C. 707, 711 (1991). The
record reflects that the amounts that respondent is attempting to
collect relate to petitioner's tax liability for 1990, 1991,
1992, and 1993. As a consequence of our holding that we lack
jurisdiction over the taxable years 1990, 1991, 1992, and 1993 in
this proceeding, it follows that we have no authority to enjoin
respondent's collection efforts. Powell v. Commissioner, supra.
Accordingly, we will deny petitioner's Motion To Restrain
Assessment and Collection.
To reflect the foregoing,
An order will be entered
dismissing this case for lack
of jurisdiction and denying
petitioner's Motion To
Restrain Assessment and
Collection.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11
Last modified: May 25, 2011