Asa Investerings Partnership, Alliedsignal, Inc., Tax Matters Partner v. Commissioner

118 T.C. No. 26

UNITED STATES TAX COURT ASA INVESTERINGS PARTNERSHIP, ALLIEDSIGNAL, INC., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 27320-96. Filed May 22, 2002. P filed a motion to redetermine interest under sec. 7481(c), I.R.C. R moves to dismiss for lack of jurisdiction on the basis that a sec. 6215, I.R.C., assessment has not been made. Held: Sec. 7481(c), I.R.C., requires that “an assessment has been made by the Secretary under section 6215”. An assessment under sec. 6215, I.R.C., can only occur where a notice of deficiency has been issued,…