Newby's Plastering, Inc. - Page 4

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               gift, and certain excise taxes), subsection (a) shall                  
               not apply to any addition to tax under section 6651,                   
               6654, or 6655; except that it shall apply--                            
                         (1) in the case of an addition                               
                    described in section 6651, to that portion of                     
                    such addition which is attributable to a                          
                    deficiency in tax described in section 6211;                      
                         (2) to an addition described in section                      
                    6654 or 6655, if no return is filed for the                       
                    taxable year.                                                     
               Because respondent has not determined a deficiency in tax,             
          we hold that we lack jurisdiction to decide this case.  To                  
          reflect the foregoing,                                                      
                                                  An appropriate order                
                                             of dismissal for lack of                 
                                             jurisdiction will be entered.            

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Last modified: May 25, 2011