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2002, trial date. By order dated March 11, 2002, the Court
granted petitioner’s motion for a continuance, retained
jurisdiction, and ordered the parties to file a status report on
or before May 10, 2002.
On May 10, 2002, respondent filed a status report with the
Court, expressing a concern that the Court may lack jurisdiction
in this case. Respondent’s status report stated that the
National Office of the Internal Revenue Service was reviewing the
matter and that respondent subsequently expected to file a motion
to dismiss for lack of jurisdiction.
On May 16, 2002, respondent filed a Motion to Dismiss for
Lack of Jurisdiction on the ground that the notice of deficiency
is invalid because respondent did not determine a “deficiency”
within the meaning of sections 6211 and 6665. On May 21, 2002,
the Court ordered petitioner to file an objection, if any, to
respondent’s motion to dismiss on or before June 21, 2002.
On June 19, 2002, petitioner filed an objection to
respondent’s motion to dismiss. On September 9, 2002, pursuant
to an order of the Court, respondent’s motion was called for
hearing at the Court’s trial session in New York, New York.
Upon the basis of the record, we summarize the facts as
follows. Sometime in January 1997, petitioner filed her 1993
Form 1040, U.S. Individual Income Tax Return. Petitioner
reported no income tax liability on the 1993 tax return.
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