Jan Lister - Page 9

                                        - 9 -                                         
          he alleges that petitioner instituted this proceeding primarily             
          for delay and her position is frivolous and groundless.  By order           
          dated November 27, 2002, we directed petitioner to file a                   
          response to respondent’s motion on or before December 27, 2002.             
          Petitioner’s response, which we received on December 18, 2002,              
          and filed as of that date, merely asserts that she is unable to             
          pay and appears to maintain that respondent owes her money.                 
          Petitioner, however, did not support her contentions with any               
          documentation of her alleged inability to pay or of her                     
          entitlement to a refund.                                                    
          I.  Jurisdiction                                                            
               Respondent’s notice of determination addressed only                    
          respondent’s proposed levy action with respect to the taxable               
          years 1993 and 1994.  Petitioner’s original petition referenced             
          only 1993 and 1994.  In her amended petition, however, petitioner           
          identified the periods at issue as 1993 through the present.  In            
          order to avoid any confusion regarding the periods at issue, we             
          consider, on our own initiative, our jurisdiction over years                
          other than 1993 and 1994.                                                   
               It is well settled that questions of jurisdiction may be               
          raised by either party or the Court at any stage of a proceeding.           
          Moorhous v. Commissioner, 116 T.C. 263, 272 (2001) (citing Smith            
          v. Commissioner, 96 T.C. 10, 13-14 (1991)).  Our jurisdiction               

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  Next

Last modified: May 25, 2011