- 9 -
no jurisdiction over such matters. See Chocallo v. Commissioner,
supra. If petitioner meant to make a section 7433 claim, which
provides up to $1 million in civil damages, we note that such
claims must be brought in a District Court of the United States.
Sec. 7433(a); Chocallo v. Commissioner, supra.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
An appropriate order or
dismissal will be entered.
Page: Previous 1 2 3 4 5 6 7 8 9 10
Last modified: May 25, 2011