Marc and Sherri Ward - Page 5




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               Respondent thereafter filed a motion to dismiss for lack of            
          jurisdiction, to which petitioners filed an objection.                      
          Petitioners subsequently submitted a document to the Court that             
          was filed as a motion to restrain assessment or collection.                 
          Therein, petitioners contend that certain levies issued with                
          respect to petitioner Marc Ward were wrongful in light of the               
          pendency of this case.                                                      
                                     Discussion                                       
               Respondent maintains that we lack jurisdiction in this case            
          because no notice of deficiency or notice of final determination            
          not to abate interest with respect to taxable year 1994 or 1995             
          was issued to petitioners, nor was any other notice of                      
          determination sufficient to confer jurisdiction on this Court               
          issued to them.                                                             
               The Tax Court is a court of limited jurisdiction, and we may           
          exercise our jurisdiction only to the extent authorized by                  
          Congress.  Naftel v. Commissioner, 85 T.C. 527, 529 (1985).  It             
          is undisputed that no notice of deficiency was ever issued to               
          petitioners for 1994 or 1995.  It is also undisputed that                   
          petitioners failed to request a hearing pursuant to section                 
          6330(b) after they received a notice of intent to levy with                 
          respect to their tax liabilities for 1994 and 1995, and that no             
          notice of determination concerning a collection action was issued           
          to them concerning the levy.  Consequently, we have no                      







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