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that controlled the determination of the amount of tax liability
for the year in question".
This matter was called for hearing at the Court's motions
session in Washington, D.C. Counsel for respondent appeared at
the hearing and presented argument in opposition to petitioners'
motion. Although no appearance was made by or on petitioners'
behalf at the hearing, petitioners did file a written statement
with the Court pursuant to Rule 50(c).
Discussion
Section 6213(a) provides that the Commissioner generally is
precluded from assessing or collecting a deficiency until a
notice of deficiency authorized under section 6212(a) is mailed
to the taxpayer with respect to the deficiency and until the
expiration of the 90-day or 150-day period for filing a timely
petition for redetermination with this Court. Upon the filing of
a petition for redetermination contesting the notice of
deficiency, the Commissioner is further precluded from assessing
or collecting the deficiency until the decision of the Court
becomes final. Powerstein v. Commissioner, supra at 471; Powell
v. Commissioner, 96 T.C. 707, 710-711 (1991).
The term "deficiency" is defined in section 6211(a), which
provides in pertinent part:
SEC. 6211(a). In General.--For purposes of this
title in the case of income, estate, and gift taxes
imposed by subtitles A and B * * * the term
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