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317-318 (1979); Ronald R. Pawlak, P.C. v. Commissioner, T.C.
Memo. 1995-7; McGarvin v. Commissioner, T.C. Memo. 1994-410. We
are guided by Rule 13(a), which generally provides that “the
jurisdiction of the Court depends * * * upon the issuance by the
Commissioner of a notice of deficiency in income, gift, or estate
tax”. See also Stewart v. Commissioner, T.C. Memo. 1998-319.
Here, respondent has only determined a deficiency in
petitioner’s 1998 Federal income tax, and respondent has only
issued a notice of deficiency to petitioner for that year.
Although petitioner’s claim with respect to 1997 is associated
with income taxes, the subject matter over which we generally
have jurisdiction, respondent has not issued a notice of
deficiency to petitioner for that year.2 Furthermore, section
6214(b) provides:
Jurisdiction over other years and quarters. The
Tax Court in redetermining a deficiency of income tax
for any taxable year or of gift tax for any calendar
year or calendar quarter shall consider such facts with
relation to the taxes for other years or calendar
quarters as may be necessary correctly to redetermine
the amount of such deficiency, but in so doing shall
have no jurisdiction to determine whether or not the
tax for any other year or calendar quarter has been
overpaid or underpaid.
2 Although the Court would have jurisdiction to determine an
overpayment for 1997 had a notice of deficiency been issued for
that year (when 1998 notice was issued), the limitation of sec.
6512(b)(3) would have prevented its crediting to 1998 tax in any
event.
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