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provide the taxpayer no right to petition the Tax Court to
contest the liability. See sec. 6213(b)(1).4
In sum, because we have no jurisdiction over the “underlying
tax liability” within the meaning of section 6330(d)(1)(B), we
have no jurisdiction over the instant petition for
redetermination, and we must grant respondent’s motion to
dismiss.
Although petitioner cannot pursue its case in this Court, it
is not without a remedy. Petitioner may seek judicial review in
the appropriate District Court of the United States. See sec.
6330(d)(1)(B).
4 Sec. 6213(b)(1) provides:
If the taxpayer is notified that, on account of a
mathematical or clerical error appearing on the
return, an amount of tax in excess of that shown
on the return is due, and that an assessment of
the tax has been or will be made on the basis of
what would have been the correct amount of tax but
for the mathematical or clerical error, such
notice shall not be considered as a notice of
deficiency * * * and the taxpayer shall have no
right to file a petition with the Tax Court based
on such notice, nor shall such assessment or
collection be prohibited by the provisions of
subsection (a) of this section. [Emphasis added.]
As noted above, if the taxpayer so requests, a summary
assessment relating to a mathematical or clerical error must be
abated, and any reassessment must be made subject to the
deficiency procedures. See sec. 6213(b)(2). The abatement and
reassessment procedures do not apply, however, to assessments of
erroneous income tax prepayment credits. See sec. 6201(a)(3).
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Last modified: May 25, 2011