- 10 -
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 petitions for
redetermination, and we must grant respondent’s motions to
dismiss.
Although the trustees cannot pursue their cases in this
Court, they are not without a remedy. The trustees may seek
judicial review in the appropriate District Court of the United
States. See sec. 6330(d)(1)(B).
To reflect the foregoing,
Appropriate orders of
dismissal will be entered.
7(...continued)
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). Such abatement and
reassessment procedures do not apply, however, to assessments of
erroneous income tax prepayment credits. See sec. 6201(a)(3).
Page: Previous 1 2 3 4 5 6 7 8 9 10
Last modified: May 25, 2011