- 8 -
In sum, we hold that the Court lacks jurisdiction over the
petition filed herein. Accordingly, we shall grant respondent's
Motion to Dismiss for Lack of Jurisdiction.
As a final matter, we turn to petitioner's Motion to
Restrain 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 respondent is attempting to collect interest for the taxable
year 1991. Consistent with our holding that we lack jurisdiction
to consider petitioner's liability for such interest, it follows
that we have no authority to enjoin respondent's collection
efforts. Powell v. Commissioner, supra. Accordingly, we shall
deny petitioner's Motion to Restrain Collection.
To reflect the foregoing,
An order will be entered
granting respondent's Motion
to Dismiss for Lack of
Jurisdiction and denying
petitioner's Motion to
Restrain Collection.
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