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Held, further, This Court lacks jurisdiction over
the additions to tax for failure to pay estimated tax
because P actually filed returns for the years in
issue. Sec. 6665(b)(2), I.R.C.
Howard B. Young and John A. Ruemenapp (specially
recognized), for petitioner.
Timothy S. Murphy and Tami Belouin, for respondent.
OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge Robert N. Armen, Jr., pursuant to the provisions of section
7443A(b)(5) and Rules 180, 181, and 183.1 The Court agrees with
and adopts the opinion of the Special Trial Judge, which is set
forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
ARMEN, Special Trial Judge: This matter is before the Court
on respondent’s Motion to Dismiss for Lack of Jurisdiction.
Respondent asserts that jurisdiction is lacking because “no
deficiency is raised in the notice of deficiency, pursuant to
I.R.C. sections 6211 and 6665, nor has respondent made any other
determination with respect to petitioner’s taxable years 1991,
1992, 1993, and 1994, that would confer jurisdiction on this
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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Last modified: May 25, 2011