Jones v. Commissioner
United States Tax Court
Pursuant to sec. 6851, I.R.C. 1954, the district director of internal revenue terminated the petitioner's taxable period as of Mar. 29, 1973, and assessed income taxes in the amount of $ 3,597.50. Petitioner filed a petition with this Court seeking relief. Respondent filed a motion to dismiss the case for lack of jurisdiction. Held, since no statutory notice of deficiency has been sent to petitioner, this Court lacks jurisdiction.
1Opinion of the Court
OPINION
Dawson, Judge:
On March 29, 1973, the petitioner’s taxable period was terminated by action of the district director of internal revenue pursuant to section 6851.1 Respondent has not sent a statutory notice of deficiency to the petitioner. On November 9,1973, the petitioner filed a petition seeking relief. On December 21, 1973, respondent moved to dismiss the case for lack of jurisdiction.
Respondent points out that the statutory notice of deficiency authorized by section 6212 and required by section 6213(a) has not been sent to the petitioner; and that there is no requirement under the…
2Cases cited21 opinions
- Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Hannan v. CommissionerUnited States Tax Court · 1969
- Schreck v. United StatesDistrict Court, D. Maryland · 1969
- Thomas A. Daboul, and A. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
- Charles R. Rambo v. United States of America and District Director of Internal Revenue for the District of KentuckyCourt of Appeals for the Sixth Circuit · 1974
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3Cited by11 opinions
- Laing v. United StatesSupreme Court of the United States · 1976
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- Fuller v. CommissionerUnited States Tax Court · 1986
- Grubaugh v. CommissionerUnited States Tax Court · 1986
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