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.Page: 1 2 3 4 5 Next
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