Stephen C. Loadholt Trust, Debra M. Lance Trustee, et al. - Page 1
















                                  T.C. Memo. 2000-349                                   


                                UNITED STATES TAX COURT                                 


             STEPHEN C. LOADHOLT TRUST, DEBRA M. LANCE TRUSTEE, ET AL.,1                
             Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent                


               Docket Nos. 18158-99L, 18159-99L,   Filed November 13, 2000.             
                           18521-99L.                                                   


                    On their 1997 income tax returns, Ps reported zero tax              
               liability and claimed refunds resulting from claimed income              
               tax withholding credits.  R paid Ps the claimed refunds but              
               later determined that the payments of refunds were in error,             
               as Ps had made no income tax payments for which the                      
               withholding credits were claimed.  After R made summary                  
               assessments of the erroneous refunds, Ps requested due                   
               process hearings.  After R issued negative determination                 
               letters, Ps filed petitions for judicial review of R’s                   
               administrative determinations.  R filed motions to dismiss               
               for lack of jurisdiction.  Held, because the Court lacks                 
               jurisdiction over the underlying tax liabilities that R is               
               attempting to collect, the Court lacks jurisdiction to                   
               review the administrative determinations in dispute.                     


               1 The following cases are consolidated herewith:  Samuel                 
          Lance, Jr. Trust, docket No. 18159-99L; and Debra M. Lance Trust,             
          docket No. 18521-99L.                                                         





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