Richard and Mabel Kelby - Page 1

                                 T.C. Memo. 2005-25                                   

                               UNITED STATES TAX COURT                                

                       RICHARD AND MABEL KELBY, Petitioners v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 13268-03L.            Filed February 16, 2005.              
                    P appealed a sec. 6330,1 I.R.C., determination                    
               from R’s Appeals Office.  R filed a motion for remand                  
               to Appeals and a motion for continuance of trial.  The                 
               Court granted both of R’s motions and retained                         
               jurisdiction over the case.  P objected to the                         
               retention of jurisdiction by the Court and requested                   
               that the Notice of Determination be vacated.                           
                    Held:  The Court may retain jurisdiction over the                 
               case while on remand.                                                  
                    Held, further, we shall not invalidate the Notice                 
               of Determination.                                                      

               William E. Taggart, Jr., for petitioners.                              
               Rebecca Duewer-Grenville and Paul R. Zamolo, for respondent.           

               1  All section references are to the Internal Revenue Code             
          in effect for the years in issue.                                           

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