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Alan and Linda Sanders, as set forth in the third deficiency
notice, as well as the deficiencies set forth in the first and
second deficiency notices. The amended petition states in
pertinent part:
The deficiencies (or liabilities) as
determined by the Commissioners [sic] are
in excise taxes and penalties in an
accumulated amount in excess of
$10,000.00 and are all in dispute by the
Petitioners as set forth herein for years
1991, 1992, 1993, 1994, and 1995. This
includes Form 1040, 1992, Form 1040, 1993
and Sections 4975 and 4971.
On July 31, 1997, respondent filed a motion to dismiss for
lack of jurisdiction with respect to that part of the amended
petition relating to Neal Alan and Linda Sanders' 1992 and 1993
income tax deficiencies. Respondent asserts that because the
January 2, 1997, petition contained no reference to respondent's
income tax determinations, petitioner is attempting, through the
filing of the amended petition, to seek a judicial redetermination
of a matter that could not come within the Court's jurisdiction
because of the expiration of time for filing a petition. See Rule
41(a). Accordingly, respondent contends that the amended petition
should be dismissed for lack of jurisdiction insofar as it attempts
to confer jurisdiction on the Court over Neal Alan and Linda
Sanders' 1992 and 1993 income taxes.
On August 22, 1997, petitioner filed an objection to
respondent's motion to dismiss; on October 2, 1997, petitioner
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