Charles F. Johnston, Jr. v. Commissioner of Internal Revenue

CELEBREZZE, Circuit Judge.

This is an appeal of a dismissal of a taxpayer’s suit by the Tax Court of the United States for lack of jurisdiction.

The taxpayer concedes that he is barred by statute from a proceeding in the Tax Court because the Commissioner of Internal Revenue has not determined a deficiency with respect to his taxes and has not mailed him a notice of deficiency. 26 U.S.C. §§ 6212, 6213, 7442 (1964). Taxpayer’s sole contention is that Section 6659(b) of the Internal Revenue Code of 1954, which acts to deprive him of statutory jurisdiction in the Tax Court by authorizing the…