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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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