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6651(a)(1) addition to tax is not attributable to a deficiency,
the notice of deficiency issued to petitioner contains no
determination of a deficiency and is invalid.
This is not a case where respondent seeks to cancel an
erroneously determined deficiency after we have unquestionably
obtained jurisdiction. See Hannan v. Commissioner, 52 T.C. 787
(1969). This is a case where respondent made no determination of
a deficiency in the first place. See Wilson v. Commissioner,
supra.
Having concluded that the notice of deficiency issued to
petitioner for the 1993 tax year is invalid, we lack jurisdiction
in this case. Accordingly, respondent’s Motion to Dismiss for
Lack of Jurisdiction is granted.
Reviewed and adopted as the report of the Small Tax Case
Division.
An order will be entered
granting respondent’s Motion
to Dismiss for Lack of
Jurisdiction.
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Last modified: May 25, 2011