M.J. Wood Associates, Inc. - Page 6

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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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