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distributions. Respondent also determined that petitioner was
liable for additional tax under section 72(t). After an
adjustment for the standard deduction of a
married-filing-separate individual, respondent calculated
petitioner's 1993 and 1994 tax liabilities at $37,428 and
$41,918, respectively. Respondent credits petitioner for $11,842
and $6,603 in Federal income taxes withheld for 1993 and 1994,
respectively, to be applied against the determined deficiencies.
OPINION
As an initial matter, petitioner moved during trial to have
his case dismissed for lack of jurisdiction. He contends that
the Court lacks jurisdiction to hear cases involving withholding
taxes and that withholding taxes are in issue in this case. We
disagree. Petitioner failed to file Federal income tax returns
and report income. Petitioner's Federal income tax liabilities
are in issue. Respondent issued a valid notice of deficiency,
and petitioner filed a timely petition with the Court.
Consequently, the Court has jurisdiction over this case, and we
shall deny petitioner's motion. See secs. 6212, 6213, and 6214;
see also Cross v. Commissioner, 98 T.C. 613, 615 (1992); Pyo v.
Commissioner, 83 T.C. 626, 632 (1984).
2(...continued)
capital gain as $73,140, based on petitioner's sale of property
at a sale price of $79,900 and a basis of $6,760. Respondent now
concedes that petitioner's basis in the property is $15,500, and
that his net capital gain is $64,400.
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