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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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