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6213(a) or section 7502.1 As discussed in detail below, we shall
grant respondent’s motion to dismiss.
Background
On February 28, 2001, petitioners commenced an action (the
refund action) in the U.S. District Court for the Eastern
District of California seeking tax refunds for 1997 and 1998.
Although the record in this case does not include a complete copy
of petitioners’ complaint, it appears that the refund action was
brought on the theory that petitioners were entitled to a credit
carryforward that would result in overpayments for 1997 and 1998.
On May 1, 2001, respondent sent petitioners a notice of
deficiency. In the notice, respondent determined deficiencies in
petitioners’ Federal income taxes for 1997 and 1998 in the
amounts of $1,138 and $889, respectively. The deficiencies were
attributable to respondent’s disallowance of medical expenses and
Schedule C deductions claimed by petitioners on their 1997 and
1998 income tax returns and respondent’s determination that
petitioners failed to report a State tax refund on their 1998
return. The notice advised petitioners how they could contest
respondent’s deficiency determinations by filing a petition for
redetermination with this Court. In that regard, the notice
further advised petitioners that “Last Day to File a Petition
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
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