Kamholz v. Commissioner
United States Tax Court
P presently has two petitions pending in this Court with respect to the year 1983, and a single petition pending with respect to the year 1984. R sent P a notice of intention to levy with respect to assessments made for the years 1983, 1985, and 1987. Held, this Court lacks jurisdiction under sec. 6213(a), I.R.C., to restrain R from collecting assessments pertaining to 1985 and 1987, because such years are not the subject of timely filed petitions pending in this Court.
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P presently has two petitions pending in this Court with respect to the year 1983, and a single petition pending with respect to the year 1984. R sent P a notice of intention to levy with respect to assessments made for the years 1983, 1985, and 1987. Held, this Court lacks jurisdiction under sec. 6213(a), I.R.C., to restrain R from collecting assessments pertaining to 1985 and 1987, because such years are not the subject of timely filed petitions pending in this Court. Held, further, since P's request for an injunction with respect to the year 1983 states grounds that are plausible and…
1Opinion of the Court
PARR, Judge:
Mr. Kamholz filed a motion to restrain the assessment and collection of taxes by the Internal Revenue Service (IRS). The recently enacted “Taxpayer Bill of Rights” granted this Court jurisdiction (effective as to orders entered after November 10, 1988) to restrain the assessment and collection of any tax by the IRS, if the tax is the subject of a timely filed petition pending before the Court. Sec. 6243(a), Technical and Miscellaneous Revenue Act of 1988 (TAMRA), Pub. L. 100-647, 102 Stat. 3342, 3749.
The issues we must address in considering Mr. Kamholz’ motion are: (1) Whether we…
2Cases cited6 opinions
- Cool Fuel, Incorporated v. William H. Connett, Etc.Court of Appeals for the Ninth Circuit · 1982
- Laing v. United StatesSupreme Court of the United States · 1976
- Bruce Perlowin v. Michael D. Sassi, District Director of Internal Revenue, San Francisco, California, and United States of AmericaCourt of Appeals for the Ninth Circuit · 1983
- Williams v. CommissionerUnited States Tax Court · 1989
- Jensen v. Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987
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3Cited by17 opinions
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- Brown v. United StatesUnited States Court of Federal Claims · 1996
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