David C. McCune - Page 3

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            1999, petitioner submitted a request for reconsideration of the                            
            adverse determination, but the request was denied on September 8,                          
                  On October 18, 1999, petitioner filed a petition with the                            
            U.S. District Court for the Northern District of Texas, seeking                            
            judicial review of the adverse determination.  Respondent moved                            
            the District Court to dismiss for lack of jurisdiction, citing                             
            untimeliness and lack of subject matter jurisdiction.  The                                 
            District Court granted the motion to dismiss for lack of subject                           
            matter jurisdiction in an order dated January 25 and entered                               
            January 26, 2000.  The Court stated:                                                       
                        First, the government contends that McCune did not                             
                  timely appeal the IRS determination because he filed                                 
                  suit in excess of thirty days after the IRS                                          
                  determination was issued.  McCune responds by asserting                              
                  that he filed a motion for reconsideration with the                                  
                  IRS, thereby tolling the limitations period.  However,                               
                  even if the limitations period was tolled by the filing                              
                  of the motion for reconsideration, this court lacks                                  
                  subject matter jurisdiction to hear the case.                                        
                        District Courts have jurisdiction under section                                
                  6330 only if the Tax Court lacks jurisdiction.                                       
                  Clearly, the Tax Court had jurisdiction over this case                               
                  because it concerns income taxes, despite McCune’s                                   
                  contention that he is not a taxpayer.  Moreover, this                                
                  court does not have jurisdiction to hear McCune’s                                    
                  complaint because the income taxes at issue have not                                 
                  been paid in full.  * * *                                                            
            The order of dismissal was served on petitioner at his private                             
            mail box, the address he provided for the record.  Petitioner                              
            received the order a few days thereafter when he picked up his                             

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