Paul L. Hickey and Nellida F. Hickey - Page 9




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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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