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Petitioner has not shown, and respondent has not found
documentation in his files showing, that any collection has been
instituted for income taxes for 1999. Petitioner presented only
a decision letter regarding civil penalties for 1999. First, as
noted earlier, to the extent frivolous return penalties are at
issue, we lack subject matter jurisdiction. See Van Es v.
Commissioner, 115 T.C. 324 (2000). Second, we are faced only
with a decision letter, not the requisite notice of
determination. We will grant respondent’s motion to dismiss with
respect to 1999 because of lack of jurisdiction for that year.
1997-98 Tax Years
We hold dismissal proper for 1997 and 1998 because neither
the notice of determination nor the timely petition requirements
were satisfied. Petitioner presented only decision letters
concerning income taxes and civil penalties for 1997 and 1998.
We briefly address petitioner’s argument that he was given a
hearing for years 1997, 1998, and 1999, pointing to
correspondence from an Appeals officer indicating that those
years were the subject of a hearing. We recognize the
possibility of Tax Court review where only decision letters were
issued despite the taxpayer’s being entitled to a hearing and a
notice of determination. See Craig v. Commissioner, 119 T.C. 252
(2002). However, even if we were to reach the conclusion that
notices of determination for the years 1997, 1998, and 1999
should have been issued in this case, petitioner failed to timely
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