Sotiropoulos v. Commissioner
United States Tax Court
I.R.C. sec. 901(a) permits a U.S. citizen or resident to claim a credit against her Federal income tax liability for income taxes paid to a foreign country. If such taxes are "refunded in whole or in part," the taxpayer is required to notify the Secretary, who is authorized to redetermine the U.S. tax. I.R.C. sec. 905(c)(1). Any tax due as a result of the Secretary's redetermination is due on notice and demand.
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I.R.C. sec. 901(a) permits a U.S. citizen or resident to claim a credit against her Federal income tax liability for income taxes paid to a foreign country. If such taxes are "refunded in whole or in part," the taxpayer is required to notify the Secretary, who is authorized to redetermine the U.S. tax. I.R.C. sec. 905(c)(1). Any tax due as a result of the Secretary's redetermination is due on notice and demand. I.R.C. sec. 905(c)(3). P is a U.S. citizen who lived and worked in the U.K. during 2003-05. On her U.S. returns for these years P claimed foreign tax credits in amounts corresponding…
1Opinion of the Court
OPINION
LAUBER, Judge:
Currently before this Court is respondent’s motion to dismiss for lack of jurisdiction. The Internal Revenue Service (IRS or respondent) issued petitioner a notice of deficiency for tax years 2003-05, and petitioner timely peti- ■ tioned the Court for redetermination of the deficiencies. Respondent now argues that he erred in issuing the notice and that the Court, by virtue of sections 905 and 6213, 1 lacks subject matter jurisdiction over the substantive tax issue presented by the petition.
Background
Petitioner is a U.S. citizen who lived and worked in London, England,…
2Cases cited14 opinions
- Taylor v. VossSupreme Court of the United States · 1926
- Estate of Young v. CommissionerUnited States Tax Court · 1983
- Cooper v. Comm'rUnited States Tax Court · 2010
- Lewy v. CommissionerUnited States Tax Court · 1977
- Tigers Eye Trading, LLC v. Comm'rUnited States Tax Court · 2012
9 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Panagiota Pam Sotiropoulos v. CommissionerUnited States Tax Court · 2014
- The Coca-Cola Company and Subsidiaries v. CommissionerUnited States Tax Court · 2017