Savage v. Commissioner
United States Tax Court
P claimed a $ 10,131 overpayment on his return for 1993. R applied all of the overpayment to P's assessed tax liabilities for 1990 and 1991. Thereafter, R determined that P was liable for a $ 5,926 deficiency for 1993. P concedes the deficiency and does not now claim an overpayment for 1993. P claims that R improperly determined P's tax liabilities for 1990 and 1991. HELD: This Court does not have jurisdiction to decide whether R properly determined the assessed liabilities…
Read the full summary
P claimed a $ 10,131 overpayment on his return for 1993. R applied all of the overpayment to P's assessed tax liabilities for 1990 and 1991. Thereafter, R determined that P was liable for a $ 5,926 deficiency for 1993. P concedes the deficiency and does not now claim an overpayment for 1993. P claims that R improperly determined P's tax liabilities for 1990 and 1991. HELD: This Court does not have jurisdiction to decide whether R properly determined the assessed liabilities for years not before the Court.
1Opinion of the Court
Cohen, Chief Judge-.
This case was assigned to Special Trial Judge Robert N. Armen, Jr., pursuant to the provisions of section 7443A(b)(3) of the Internal Revenue Code of 1986, as amended, and Rules 180, 181, and 182.1 The Court agrees with and adopts the Opinion of the Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
ARMEN, Special Trial Judge: Respondent determined a deficiency in petitioner’s Federal income tax for the taxable year 1993 in the amount of $5,926.
After concessions by petitioner, the only issue for decision is whether this Court has jurisdiction…
2Cases cited10 opinions
- Monge v. CommissionerUnited States Tax Court · 1989
- Normac, Inc. v. CommissionerUnited States Tax Court · 1988
- McCormick v. CommissionerUnited States Tax Court · 1970
- Judge v. CommissionerUnited States Tax Court · 1987
- Henry Randolph Consulting v. CommissionerUnited States Tax Court · 1999
5 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- Offiler v. CommissionerUnited States Tax Court · 2000
- GAF Corp. v. CommissionerUnited States Tax Court · 2000
- Sarrell v. Comm'rUnited States Tax Court · 2001
- Leon S. Malachinski v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2001
- Hambrick v. Comm'rUnited States Tax Court · 2002
44 more not listed; retrieve them via the Exa API.