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no jurisdiction to redetermine FICA taxes imposed on an employee.
See Chatterji v. Commissioner, 54 T.C. 1402, 1405 (1970); Ietto
v. Commissioner, T.C. Memo. 1996-332. Consistent with section
6330(d)(1), it follows that this Court does not have jurisdiction
to review the administrative determination at issue here.
To reflect the foregoing,
An order of dismissal as to
the year 1994 will be entered.
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Last modified: May 25, 2011