Bourekis v. Comm'r
United States Tax Court
R determined a deficiency for the taxable year 1981. The notice of deficiency did not include any additions to tax or penalties; however, the notice did include a statement that interest would accrue on the deficiency. In a timely petition, Ps attempt to place in dispute penalties and interest.
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R determined a deficiency for the taxable year 1981. The notice of deficiency did not include any additions to tax or penalties; however, the notice did include a statement that interest would accrue on the deficiency. In a timely petition, Ps attempt to place in dispute penalties and interest. Ps did not make a written request with the IRS to abate interest; however, they assert that they made an informal request and that the notice of deficiency should be considered a "final determination" not to abate interest under sec. 6404(g). R filed a motion to dismiss for lack of jurisdiction and to…
1Opinion of the Court
OPINION
Cohen, Chief Judge:
This case was assigned to Chief Special Trial Judge Peter J. Panuthos, pursuant to the provisions of section TJJSAftXJ).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
Panuthos, Chief Special Trial Judge:
This matter is before the Court on respondent’s motion to dismiss for lack of jurisdiction and to strike with respect to penalties and interest. As explained in greater detail below, we shall grant respondent’s motion.
Background
James G. and Katherine Bourekis (petitioners) claimed a…
2Cases cited13 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Monge v. CommissionerUnited States Tax Court · 1989
- United States v. HabigSupreme Court of the United States · 1968
- LTV Corp. v. CommissionerUnited States Tax Court · 1975
- Normac, Inc. v. CommissionerUnited States Tax Court · 1988
8 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Fernandez v. CommissionerUnited States Tax Court · 2000
- Lewis v. Comm'rUnited States Tax Court · 2007
- Gray v. CommissionerUnited States Tax Court · 2012
- Gati v. CommissionerUnited States Tax Court · 1999
- Williams v. Comm'rUnited States Tax Court · 2008
31 more not listed; retrieve them via the Exa API.