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cause in writing why this case should not be dismissed for lack
of jurisdiction on the ground that respondent has not issued to
petitioner a notice of deficiency or notice of determination that
would permit petitioner to invoke the Court’s jurisdiction.
In his response, respondent stated that a search of
respondent’s records revealed no evidence of a notice of
deficiency or notice of determination being issued to petitioner,
and thus, respondent contends the Court lacks jurisdiction in
this case. A hearing on petitioner’s motion to restrain was held
in Washington, D.C. After the hearing the Court received and
filed petitioner’s Response to Respondent’s Response to Order to
Show Cause and Petitioner’s Objection to Respondent’s Objection
to Petitioner’s Motion to Restrain Assessment.
Discussion
This Court can proceed in a case only if it has
jurisdiction, and either party, or the Court sua sponte, can
question jurisdiction at any time. Stewart v. Commissioner, 127
T.C. 109, 112 (2006); Estate of Young v. Commissioner, 81 T.C.
879, 880-881 (1983). We must have jurisdiction in order to
consider the substantive merits of petitioner’s motion. See
Stewart v. Commissioner, supra. We must decide whether we have
jurisdiction if it appears that we may not have jurisdiction.
Id.; Wheeler’s Peachtree Pharmacy, Inc. v. Commissioner, 35 T.C.
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Last modified: November 10, 2007