- 8 - 79 AFTR 2d 97-2515, 96-2 USTC par. 50,516 (E.D.N.Y. 1996), affd. 112 F.3d 74 (2d Cir. 1997); Friko Corp. v. United States, 71A AFTR 2d 93-4211, 91-1 USTC par. 50,195 (D.D.C. 1991); Hoffman v. United States, 64 AFTR 2d 89-5398, 89-2 USTC par. 9,648 (D. Minn. 1989); Resnick v. United States, 85-1 USTC par. 9,405 (D. Minn. 1985); Friestak v. Egger, 551 F. Supp. 238 (M.D. Pa. 1982); Bryant v. United States, 47 AFTR 2d 81-1045, 81-1 USTC par. 9,296 (M.D. Tenn. 1981); Machado v. United States, 45 AFTR 2d 80-1483, 80-1 USTC par. 9,323 (S.D.N.Y. 1980); Zakem v. United States, 42 AFTR 2d 78-5320, 78-2 USTC par. 9,584 (W.D. Wis. 1978). Since the requirements of section 7429(b)(1) are jurisdictional, those requirements cannot be waived by the Commissioner or this Court. See Konieczwy v. Commissioner, 54 AFTR 2d 84-5443, 84-2 USTC par. 9,684 (N.D. Tex. 1984). It is well established that a court may proceed in a case only if it has jurisdiction and that the question of jurisdiction may be raised at any time, whether by the parties or this Court sua sponte. See Charlotte's Office Boutique, Inc. v. Commissioner, 121 T.C. 89, 102 (2003); Neely v. Commissioner, 115 T.C. 287, 290 (2000). Section 7429(b)(1) expressly provides that the proceeding for judicial review in the Tax Court or the District Court, as the case may be, must be commenced within 90 days after the earlier of the day that the Commissioner notifies the taxpayer of the Commissioner's determination under section 7429(a)(3) or thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011