M. K. and J. C. H. - Page 4




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         increases to petitioners’ income tax liabilities over the amounts            
         claimed for the same taxable years in petitioners’ bankruptcy                
         proceeding:                                                                  
                                                                                     
                                       Additions to Tax    Penalties                  
              Year     Deficiency         Sec. 6651         Sec. 6662                 
             1993      $57,252        $14,650.50      $11,450.40                     
         1994           59,545         14,886.25       11,909.00                      
         1995           38,330         9,582.50        7,666.00                       
         In response to the notice, petitioners filed a petition with this            
         Court.  Petitioners resided in Leesburg, Virginia, at the time               
         their petition was filed.                                                    
         I.  Jurisdiction                                                             
              Preliminarily, petitioners questioned whether we have                   
         jurisdiction over the deficiency determination considering that              
         the bankruptcy court had jurisdiction over petitioners’ assets,              
         debts, and more particularly the same taxable years.  This                   
         Court’s jurisdiction is limited to the extent provided by                    
         statute.  Sec. 7442;1  Pyo v. Commissioner, 83 T.C. 626, 632                 
         (1984).  Our jurisdiction to redetermine a deficiency in tax                 
         depends on a valid notice of deficiency and a timely filed                   
         petition.  Sec. 6213(a); Savage v. Commissioner, 112 T.C. 46, 48             
         (1999).  Respondent issued a timely notice of deficiency on June             
         5, 2000.  Petitioners timely filed their petition with this Court            


               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code in effect for the tax years in issue,             
          and all Rule references are to the Tax Court Rules of Practice              
          and Procedure.                                                              





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