Faramarz Fayeghi and Shelli Fayeghi - Page 13

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          Commissioner, supra.  Most notably, unlike Powerstein, respondent           
          is attempting to collect the tax that petitioners reported as due           
          on their original return--an amount that is properly                        
          characterized as an amount "shown upon his return" within the               
          meaning of section 301.6211-1(a), Proced. & Admin. Regs.                    
               Finally, petitioners contend that the Court may bar                    
          respondent's collection efforts based on Russell v. United                  
          States, 529 F.2d at 1072, which petitioners cite for the                    
          proposition that the Court has jurisdiction to decide "the entire           
          gamut of possible issues that controlled the determination of the           
          amount of tax liability for the year in question".  Although                
          Russell v. United States, supra at 1072, correctly states that              
          the Court has broad jurisdiction to decide the correct amount of            
          tax liability for a taxable year properly before the Court,                 
          Russell does not address the question of the scope of the Court's           
          jurisdiction to restrain collection.  As previously discussed,              
          section 6213(a) expressly limits the Court's authority to                   
          restrain collection to "the deficiency that is the subject of [a            
          timely filed] petition".  However, we have concluded that                   
          respondent is not attempting to collect the deficiency that is              
          the subject of the petition filed in this case.4                            

          4  Consistent with Russell v. United States, 592 F.2d 1069                  
          (9th Cir. 1979), we do observe that, if petitioners were to pay             
          the amount that respondent seeks to collect, petitioners may seek           
          leave to file an amended petition with the Court which includes             

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