- 6 -
As a general proposition, this Court has jurisdiction to
redetermine a taxpayer's Federal tax liabilities as long as
respondent has sent the taxpayer a valid notice of deficiency and
the taxpayer has filed a timely petition in this Court to review
the deficiencies asserted in the notice. Secs. 6212 and 6213;
Gustafson v. Commissioner, 97 T.C. 85, 89 (1991). Section
6213(a) further provides that in general the filing of such a
petition prevents the assessment or collection of the taxes at
issue. While the normal period of limitations within which an
assessment may be made expires 3 years after the return was filed
(sec. 6501(a)), section 6503(a)(1) provides that the period of
limitations is "suspended" for the period that there is a
proceeding in the Tax Court and for 60 days after the decision of
the Tax Court becomes final.
A proceeding before the Tax Court is an in personam action.
Morris Plan Industrial Bank of N.Y. v. Commissioner, 151 F.2d 976
(2d Cir. 1945), affg. a Memorandum Opinion of this Court dated
Oct. 5, 1944; Hemmings v. Commissioner, 104 T.C. 221, 230 (1995).
Furthermore, once this Court acquires jurisdiction over the
dispute between a taxpayer and respondent, that jurisdiction
remains unimpaired until the controversy is decided. Dorl v.
Commissioner, 57 T.C. 720, 722 (1972), affd. 507 F.2d 406 (2d
Cir. 1974); see also sec. 7459(d) (if a case is dismissed the
decision will be entered in the amount determined by the
Secretary).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011