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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