Samuel and Bernice Boone Trust - Page 1

                                       T.C. Memo. 2000-350                                             

                                     UNITED STATES TAX COURT                                           

                        SAMUEL AND BERNICE BOONE TRUST, Petitioner v.                                  
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 16141-99L.               Filed November 13, 2000.                         

                        On its 1997 income tax return, P reported zero tax                             
                  liability and claimed a refund resulting from claimed                                
                  income tax withholding credits.  R paid P the claimed                                
                  refund but later determined that the payment of the                                  
                  refund was in error, as P had made no income tax                                     
                  payments for which the withholding credits were                                      
                  claimed.  After R made summary assessment of the                                     
                  erroneous refund, P requested a due process hearing.                                 
                  After R issued a negative determination letter, P filed                              
                  a petition for judicial review of R’s administrative                                 
                  determination.  R filed a motion to dismiss for lack of                              
                  jurisdiction.  Held, because the Court lacks                                         
                  jurisdiction over the underlying tax liability that R                                
                  is attempting to collect, the Court lacks jurisdiction                               
                  to review the administrative determination in dispute.                               

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