DocketNumber: Docket Nos. 2618-75, 2621-75, 2624-75, 2625-75.
Citation Numbers: 34 T.C.M. 1578, 1975 Tax Ct. Memo LEXIS 7, 1975 T.C. Memo. 366
Filed Date: 12/24/1975
Status: Non-Precedential
Modified Date: 11/21/2020
MEMORANDUM OPINION
FORRESTER,
Sections 6214(b) and 6512(b) 2 provide the short answer. We have no jurisdiction over any taxable year in which the Commissioner of Internal Revenue has not first determined a deficiency. 3 The case law is uniform in so holding. E.g.,
1. Cases of the following petitioners were heard herewith: Mario Gallo (deceased) and Gloria Gallo, as Parent-guardian of Diane Marie Gallo, docket No. 2621-75; Diane Marie Gallo, docket No. 2624-75; and Mario Gallo (deceased) and Gloria Gallo, as Parent-guardian of Regina Gallo, docket No. 2625-75.↩
2. Unless otherwise indicated, all statutory references are to the Internal Revenue Code of 1954. ↩
3. As of September 3, 1975, a limited exception to this general rule exists for actions brought seeking a declaratory judgment with regard to the qualification of retirement plans. Sec. 7476. ↩
4. We note petitioners' argument that the statute of limitations has run as to 1970 so that, in the event respondent's position is sustained as to earlier years, petitioners will be unable to contest the amount of, or to collect, the 1970 overassessments which respondent has shown. We do not have that case before us here, but it does seem that sections 1311