- 28 -
I do not believe that the Commissioner can unilaterally
deprive the Court of jurisdiction in section 6330 cases by merely
stating that he no longer intends to proceed with collection.
The congressional intent behind the enactment of section 6330 is
frustrated if the Commissioner can unilaterally deprive the Tax
Court of jurisdiction after directing the taxpayer to the Tax
Court by issuing the notice of determination. See id.
Respondent’s statement that he will not proceed with
collection is not a concession that the taxes are not due. See
id. at 1208. A statement that does not change respondent’s
position on the amount of tax due for 1992 cannot deprive the
Court of the jurisdiction we acquired when petitioner filed her
petition for review of the notice of determination which
challenged the amount of the underlying tax liability. Id.
Although respondent states that he no longer intends to take
further collection action against petitioner, respondent’s
statement has no bearing on our jurisdiction. See id. at 1209;
LTV Corp. v. Commissioner, supra.
Petitioner contends that she is entitled to a refund of her
overpayment. Majority op. pp. 3-4, 12-13. Respondent argues
that he timely mailed the notice and demand, and therefore
petitioner is not entitled to an overpayment/refund larger than
Page: Previous 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 NextLast modified: May 25, 2011