James G. & Katherine Bourekis - Page 1

                                   110 T.C. No. 3                                     

                               UNITED STATES TAX COURT                                

                    JAMES G. & KATHERINE BOUREKIS, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

          Docket No. 5894-97.                  Filed January 13, 1998.                

                    R determined a deficiency for the taxable year                    
               1981.  The notice of deficiency did not include any                    
               additions to tax or penalties; however, the notice did                 
               include a statement that interest would accrue on the                  
               deficiency.  In a timely petition, Ps attempt to place                 
               in dispute penalties and interest.  Ps did not make a                  
               written request with the IRS to abate interest;                        
               however, they assert that they made an informal request                
               and that the notice of deficiency should be considered                 
               a "final determination" not to abate interest under                    
               sec. 6404(g).  R filed a motion to dismiss for lack of                 
               jurisdiction and to strike with respect to penalties                   
               and interest.                                                          
                    Held:  We lack jurisdiction to consider additions                 
               to tax or penalties which were not determined in the                   
               notice of deficiency.                                                  

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