James G. & Katherine Bourekis - Page 7

                                        - 7 -                                         

          costly, and administratively inconvenient" for them to file a               
          request for abatement of interest.                                          
               The Tax Court is a court of limited jurisdiction, and we may           
          exercise our jurisdiction only to the extent authorized by                  
          Congress.  Naftel v. Commissioner, 85 T.C. 527, 529 (1985).                 
          Respondent's motion to dismiss and to strike concerns the Court's           
          jurisdiction over additions to tax and penalties on the one hand            
          and statutory interest on the other.  For clarity, we address the           
          two matters separately.                                                     
               1.  Jurisdiction--Additions to Tax and Penalties                       
               The Court's jurisdiction to redetermine a deficiency in tax            
          depends upon the issuance of a valid notice of deficiency and a             
          timely filed petition.  Rule 13(a) and (c); Monge v.                        
          Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc. v.                        
          Commissioner, 90 T.C. 142, 147 (1988).  Further, the Court's                
          jurisdiction generally is limited to a redetermination of the               
          deficiency determined in the notice of deficiency or an increased           
          deficiency, additional amounts, or additions to tax asserted by             
          the Commissioner at or before a hearing or rehearing.  See secs.            
          6213(a), 6214(a).                                                           
               Petitioners filed a timely petition contesting respondent's            
          deficiency determination, as well as additions to tax and                   
          penalties for 1981.  However, there is no dispute in this case              

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  Next

Last modified: May 25, 2011