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the Code, has occurred under the provisions of Subchapter B of
the Code, including Section 6215.” We disagree.7
It is clear that a section 6215 assessment did not and could
not occur in this case. Section 6215 requires a petition filed
by the taxpayer with the Tax Court and an amount redetermined as
the deficiency by a decision of the Tax Court which has become
final.8 Our jurisdiction to redetermine a deficiency arises only
in the case of a valid notice of deficiency and the filing of a
timely petition for review under section 6213(a). Savage v.
Commissioner, 112 T.C. 46, 48 (1999); Monge v. Commissioner, 93
T.C. 22, 27 (1989).9
7The mere prospect, assuming one does exist here, of a sec.
6215 assessment’s being made is not sufficient to confer
jurisdiction upon this Court for purposes of sec. 7481(c). Sec.
7481(c)(2)(A)(i) requires that “an assessment has been made”, not
“will be made” or “should have been made”. A motion to
redetermine interest which is based on the mere prospect of a
sec. 6215 assessment would be premature.
8Sec. 6215 provides:
SEC. 6215(a). General Rule.--If the taxpayer
files a petition with the Tax Court, the entire amount
redetermined as the deficiency by the decision of the
Tax Court which has become final shall be assessed and
shall be paid upon notice and demand from the
Secretary. No part of the amount determined as a
deficiency by the Secretary but disallowed as such by
the decision of the Tax Court which has become final
shall be assessed or be collected by levy or by
proceeding in court with or without assessment.
9Sec. 6230(a)(2)(A)(i) does not discharge the necessary
requirements that must exist for the deficiency procedures to
apply, and, indeed, that provision incorporates subch. B (subtit.
F, ch. 63 of the Code) in its entirety.
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Last modified: May 25, 2011