Julian B. Kraft - Page 8

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                  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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