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Associates withheld and paid over to the Internal Revenue Service
Federal income tax for petitioner during 1989.
Petitioner's Federal income tax return for 1989 reported
that he had taxable income of $45,691 and an income tax liability
of $10,416 before credits. Despite knowing that withholding had
not been paid in 1989, petitioner claimed on his return that
$18,102 had been withheld during the year. In addition, he
attached false Forms W-2 from Jerry Rice, P.C., and from Rice and
Associates to substantiate the withholding he claimed.
Petitioner ultimately received a refund for 1989 of $10,172.
On October 5, 1994, petitioner was convicted of filing a
false claim for a Federal income tax refund in violation of 18
U.S.C. 287 (1994) and of making and subscribing a false Federal
income tax return for 1989 in violation of section 7206(1). On
June 13, 1994, petitioner was sentenced to 30 months in prison
for these offenses and was fined $20,000 plus special assessments
totaling $250.
OPINION
The jurisdiction of this Court is limited by statute and
attaches only upon the issuance of a valid notice of deficiency
and the timely filing of a petition. Pietanza v. Commissioner,
92 T.C. 729, 735 (1989), affd. without published opinion 935 F.2d
1282 (3d Cir. 1991). Petitioner argues that the Court does not
have jurisdiction over this case because the notice of deficiency
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