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“If the court determines that you made your petition to the wrong
court, you will have 30 days after such determination to file
with the correct court.”
The trustees timely filed petitions for redetermination with
this Court. Before these cases were consolidated, the trustees
filed identical motions to dismiss for lack of jurisdiction on
the ground that, because respondent failed to follow certain
administrative procedures (including conducting an audit with the
trustees’ participation, providing the trustees meetings with the
revenue agent and a supervisor, and issuing 30-day letters and
notices of deficiency), jurisdiction was never conferred upon the
Court. Respondent filed objections to the trustees’ motions in
each case.6 The Court denied the trustees’ motions to dismiss on
the ground asserted by the trustees.
Subsequently, respondent filed motions to dismiss for lack
of jurisdiction, arguing for the first time that the Tax Court
lacks jurisdiction because the tax liabilities in issue were
summarily assessed under the authority of section 6201(a)(3) and
“arose from a nonrebate erroneous refund which could not have
been assessed as a deficiency, or otherwise been subject to the
jurisdiction of this Court under an alternative to assessment
6 In his objections to the trustees’ motions to dismiss for
lack of jurisdiction, respondent argued, among other things, that
the Court had jurisdiction under sec. 6330 “because the taxes
respondent seeks to collect are income taxes, a tax over which
this Court generally has jurisdiction.”
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Last modified: May 25, 2011