Danny Holloway and Patti Bain Holloway - Page 4

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          of deficiency disallowing that credit.  The Holloways consented             
          to an assessment of the math error change, and their deposit was            
          used to pay it 90 days after the Commissioner sent them the                 
          notice of deficiency.  See Rev. Proc. 84-58, sec. 4.02(3), 1984-2           
          C.B. 501, 502.  The Holloways responded by timely filing a                  
          petition for redetermination of their 2002 tax.                             
               The parties stipulated nearly all the facts in the case, but           
          there was a brief trial in Dallas (though the Holloways were                
          residents of Oklahoma when they filed their petition).  After the           
          trial, the Holloways conceded that they were not entitled to the            
          adoption credit.                                                            
                                     Discussion                                       
               The Commissioner initially challenged this Court’s                     
          jurisdiction because the only issue remaining for us to decide is           
          the amount of the Holloways’ credit under section 29 or 43, which           
          he had adjusted with a math error notice instead of a notice of             
          deficiency.  But, as he now recognizes, once the Holloways                  
          properly “petitioned the Tax Court to redetermine the asserted              
          deficiency, the Tax Court acquired jurisdiction to decide the               
          entire gamut of possible issues that controlled the determination           
          of the amount of tax liability for the year in question.”                   
          Russell v. United States, 592 F.2d 1069, 1072 (9th Cir. 1979);              
          see sec. 6512(a).  We therefore agree with the parties that we              
          have jurisdiction.                                                          






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