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2001, was not timely filed.4 Nor does petitioners’ Amendment To
Original Complaint relate back to their original Complaint, filed
August 9, 2001. Fed. R. Civ. P. 15(c)(2) provides that an
amendment of a pleading relates back to the date of the original
pleading when “the claim or defense asserted in the amended
pleading arose out of the conduct, transaction, or occurrence set
forth in the original pleading”. It is well settled that each
taxable year “is the origin of a new liability and of a separate
cause of action.” Commissioner v. Sunnen, 333 U.S. 591, 598
(1948); see O’Neil v. Commissioner, 66 T.C. 105, 107-108 (1976).
Accordingly, petitioners’ Amendment To Original Complaint, which
challenged respondent’s determination to proceed with collection
of petitioner Paul L. Hickey’s taxes for 1998, does not relate
back to the original Complaint, which challenged respondent’s
determination to proceed with collection of petitioners’ taxes
for 1996 and 1997.
Consistent with the preceding discussion, and this Court’s
holding in McCune v. Commissioner, 115 T.C. 114 (2000), it
follows that we must dismiss this case for lack of jurisdiction
with regard to the notice of determination dated August 8, 2001.
4 The record in this case provides no basis to conclude
that petitioner Paul L. Hickey, a resident of Las Vegas, NV,
delivered his Amendment To Original Petition to the District
Court other than by hand.
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