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agrees with and adopts the opinion of the Chief Special Trial
Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
PANUTHOS, Chief Special Trial Judge: This case is before
the Court on petitioners' motion to restrain collection, as
supplemented, filed pursuant to section 6213(a) and Rule 55.
Because we conclude that we lack jurisdiction to restrain
collection in this case, we will deny petitioners' motion.
Background
On or about October 22, 1991, petitioners filed a joint
Federal income tax return for 1990 in which they reported tax in
the amount of $107,771, tax withholding in the amount of $828,
and tax owing in the amount $106,943. Petitioners did not remit
payment of the tax with their return.
On November 25, 1991, respondent assessed the following
against petitioners with respect to their tax liability for 1990:
Item Amount
Tax $107,771.00
Late payment penalty 4,277.72
Interest 6,767.67
On January 13, 1993, petitioners submitted to respondent an
amended tax return for 1990 (Form 1040X) in which they claimed
1(...continued)
in effect for the years in issue, unless otherwise indicated.
All Rule references are to the Tax Court Rules of Practice and
Procedure.
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