Blair R. Laing & Donna R. Laing - Page 5

                                                - 5 -                                                 

            disputes the deficiency and accuracy-related penalty determined                           
            by respondent for that year.                                                              
                  Respondent objects to the granting of petitioners' motion                           
            because, in respondent's view, to do so would confer jurisdiction                         
            over a taxable year that otherwise would not come within the                              
            Court's jurisdiction under the petition as on file and in respect                         
            of which the statutory period for petitioning the Court expired                           
            before the motion was filed.                                                              
            Discussion                                                                                
                  We begin our analysis with Rule 41(a), which governs                                
            amendments to pleadings.  As relevant herein, Rule 41(a) provides                         
            as follows:                                                                               
                  A party may amend a pleading * * * only by leave of                                 
                  Court * * * and leave shall be given freely when                                    
                  justice so requires.  No amendment shall be allowed                                 
                  after expiration of the time for filing the petition,                               
                  however, which would involve conferring jurisdiction on                             
                  the Court over a matter which otherwise would not come                              
                  within its jurisdiction under the petition as then on                               
                  file.* * *                                                                          
                  This Court has been liberal in granting taxpayers leave to                          
            amend in order to correct technical defects related to the                                
            requirements prescribed by our Rules governing the form and                               
            content of petitions.  O'Neil v. Commissioner, 66 T.C. 105, 107-                          
            108 (1976).  However, we may not permit a petition to be amended                          
            if the amendment seeks to place in dispute an additional taxable                          
            year in respect of which the statutory period for filing a                                
            petition has expired.  InverWorld, Ltd. v. Commissioner, 98 T.C.                          




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011