- 3 -
dismiss for lack of jurisdiction but would enter a decision of no
tax owed.
Our review of collection due process proceedings is limited
to cases in which the subject taxes are of a type over which we
normally have jurisdiction. Sec. 6330(d)(1)(A) and (B); Moore v.
Commissioner, 114 T.C. 171, 175 (2000). As to petitioner,
respondent’s determination concerned 1992 income tax and 1994,
1995, and 1996 frivolous return penalties under section 6702.
The Court does not have jurisdiction to review respondent’s
determination as it relates to petitioner’s section 6702
penalties for 1994, 1995, or 1996. See Van Es v. Commissioner,
115 T.C. 324, 329 (2000). Accordingly, we are compelled to grant
respondent’s motion to dismiss and to strike this case insofar as
it relates to the section 6702 penalties for lack of our
jurisdiction over the subject matter.2
Respondent contends that his concession of petitioner’s 1992
income tax liability obviates the need for us to decide whether
petitioner had a proper due process collection hearing and
related matters asserted by petitioner. Petitioner’s motion to
dismiss seeks dismissal on the ground that respondent’s
determination was, for several reasons, invalid. The only relief
that we may provide petitioner is with respect to his 1992 income
2 Pursuant to sec. 6330(d), petitioner has 30 days after the
entry of our order to file an appeal regarding the sec. 6702
penalties with the appropriate United States District Court.
Page: Previous 1 2 3 4 5 Next
Last modified: May 25, 2011