- 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.Page: Previous 1 2 3 4 5 6 7 8
Last modified: May 25, 2011