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Internal Revenue Service under the Victim and Witness Protection
Act (VWPA), 18 U.S.C. sec. 3663 (1994). Although the VWPA does
not address restitution for a crime under title 26, see United
States v. Gottesman, 122 F.3d 150, 151 (2d Cir. 1997), it
generally provides for restitution for any violation of title 18
criminal offenses, see United States v. Stout, 32 F.3d 901, 905
(5th Cir. 1994). In addition to title 26 violations, petitioners
were convicted of conspiracy under 18 U.S.C. section 371.
The jurisdiction of the Tax Court derives from section 7442
and is statutory. Stamm Intl. Corp. v. Commissioner, 84 T.C.
248, 253 n.12 (1985). A taxpayer has two basic options after
receiving a notice of deficiency. One is to petition the Tax
Court before payment of the tax, and the other is to pay the tax
and sue for a refund in a District Court or in the U.S. Court of
Federal Claims. Sec. 7422(a); Naftel v. Commissioner, supra at
533. Once taxpayers choose to litigate their claims in a
particular forum, with limited exception, see sec. 7422(e),
exclusive jurisdiction is acquired over the civil tax liability
by the chosen forum, Naftel v. Commissioner, supra; Dorl v.
Commissioner, 57 T.C. 720, 721 (1972). The Tax Court acquires
jurisdiction if a taxpayer timely files a petition. Naftel v.
Commissioner, supra.
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