- 9 - FOR SUMMARY JUDGMENT”, which the Court had filed as respondent’s motion for partial summary judgment. The Court had that document filed as a motion for partial summary judgment because it asked the Court for a summary adjudication in respondent’s favor only as to petitioner’s taxable years 1987, 1988, 1989, 1993, 1994, and 1995. However, the notice of determination pertains to petitioner’s taxable year 1996 as well as his taxable years 1987, 1988, 1989, 1993, 1994, and 1995. In a supplement to respondent’s motion (respondent’s supple- ment) that the Court ordered respondent to file, respondent explained that the notice of determination insofar as it pertains to petitioner’s taxable year 1996 relates only to a frivolous return penalty under section 6702. Respondent further explained in respondent’s supplement that, in addition to pertaining to petitioner’s unpaid liability for 1995, the notice of determina- tion also pertains to a frivolous return penalty under section 6702 for that year. The Court does not have jurisdiction over a frivolous return penalty under section 6702. Van Es v. Commissioner, 115 T.C. 324, 328-329 (2000). The Court will sua sponte dismiss this case for lack of jurisdiction insofar as the petition seeks review of the notice of determination relating to a frivolous return penalty under section 6702 with respect to each of petitioner’sPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011