Faramarz Fayeghi and Shelli Fayeghi - Page 9

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          amount of tax shown on the taxpayer's return.  Meyer v.                     
          Commissioner, supra at 559-560, and cases cited therein.  Such              
          summary assessments are not subject to the normal deficiency                
          procedures.  Id. at 560.                                                    
               Section 6213(a) was amended, effective with respect to                 
          orders entered after November 10, 1988, to extend to this Court             
          jurisdiction to restrain assessment and collection of a                     
          deficiency in cases where "a timely petition for a                          
          redetermination of the deficiency has been filed and then only in           
          respect of the deficiency that is the subject of such petition."            
          Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100-647,           
          sec. 6243(a), 102 Stat. 3749; Kamholz v. Commissioner, 94 T.C.              
          11, 15 (1990).  Consistent with the Court's statutorily                     
          prescribed jurisdiction in this area, resolution of petitioners'            
          Motion to Restrain Collection depends upon whether respondent has           
          assessed and is attempting to collect the deficiency that is the            
          proper subject of petitioners' timely filed petition for                    
          redetermination.  Powerstein v. Commissioner, 99 T.C. at 471-472,           
          and cases cited therein.                                                    
               In the instant case, it is clear that the amount that                  
          respondent has assessed, and is attempting to collect, consists             
          of the tax that petitioners reported due on their original income           
          tax return for 1990, as well as statutory interest and penalties            
          imposed as a consequence of petitioners' failure to remit payment           





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