GAF Corporation and Subsidiaries - Page 20




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                    III.  Jurisdiction                                                                                                                                    
                              A.  Introduction                                                                                                                            
                              Subchapter B, chapter 63, subtitle F of the Internal Revenue                                                                                
                    Code (subchapter B), comprises sections 6211 through 6216, and it                                                                                     
                    contains the deficiency procedures applicable to the income tax.                                                                                      
                    In pertinent parts, section 6211 defines a deficiency, section                                                                                        
                    6212 provides for a notice of deficiency, section 6213(a) gives a                                                                                     
                    taxpayer the right to file a petition with the Tax Court for a                                                                                        
                    redetermination of the deficiency, and section 6214(a)                                                                                                
                    establishes our jurisdiction to redetermine the correct amount of                                                                                     
                    any deficiency.  Section 6230(a)(2)(A)(i) provides:  “Subchapter                                                                                      
                    B shall apply to any deficiency attributable to-–(i) affected                                                                                         
                    items which require partner level determinations”.                                                                                                    
                              By the notice of deficiency, respondent determined a                                                                                        
                    deficiency attributable to affected items requiring a partner-                                                                                        
                    level determination.  Petitioner timely filed the petition,                                                                                           
                    assigning error to respondent’s determination of that deficiency.                                                                                     
                    In Hannan v. Commissioner, 52 T.C. 787, 791 (1969), we stated:                                                                                        
                    "it is not the existence of a deficiency but the Commissioner’s                                                                                       
                    determination of a deficiency that provides a predicate for Tax                                                                                       
                    Court jurisdiction."  (Emphasis added.)  See also LTV Corp. v.                                                                                        
                    Commissioner, 64 T.C. 589, 591 (1975).  The majority ignores the                                                                                      
                    imperative language of section 6230(a)(2)(A)(i) (“Subchapter B                                                                                        
                    shall apply to * * * affected items”), which, when read in                                                                                            





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