In Uncategorized on 03/22/2022 at 17:31

Self-reporteds are summarily assessed, per Section 6201(a)(1) and Reg. Section 301.6211-1(a). You said it.

And Ch J Maurice B (“Mighty Mo”) Foley reminds Paul Jaworski and Anne Jaworski, Docket No. 14945-21, filed 3/22/22, that “(T)he IRS is also authorized to ‘immediately assess and collect’ the additions to tax under sections 6651(a)(1), 6651(a)(2), and 6654, if such additions are determined by the amount of tax shown on the taxpayer’s return if a return is filed. Such summary assessments are not subject to normal deficiency procedures and are beyond the scope of this Court’s jurisdiction, and no action or proceeding may be commenced to enjoin the IRS’ actions. Additionally, I.R.C. section 6213(a) specifies that the Court “shall have no jurisdiction to enjoin any action or proceeding or order any refund under this subsection unless a timely petition for a redetermination of the deficiency has been filed and then only in respect of the deficiency that is the subject of such petition.” Order, at pp. 3-4. [Emphasis added.]

This one involves three (count ’em, three) years. Year One involved a SNOD, which Paul and Anne admittedly timely petitioned, and that year has its own docket number. Paul and Anne filed the petition in this case for Year Two, and that’s also timely, but no one has sought consolidation.

Next, Paul and Anne amended this petition to object to a CP22E changing their tax obligation for Year One. IRS replied that all of Year One is on the table in the first petition.

Now Paul and Anne move to restrain collection and get a refund for their Year Three overpayment, part of which IRS applied to Year One and the rest to Year Two. IRS agrees to abate the premature assessment for Year One, as that’s sub judice; but the Year Two number is  the number in the return Paul and Anne filed, and IRS hasn’t assessed anything else. Finally, Section 6402(a) allows IRS to hold their refund, and Tax Court has no jurisdiction over that.

Ch J Mighty Mo unscrambles this frittata.

This petition is too late for Year One, so Year One is off the table. Happily, the earlier petition is timely for Year One, so all Year One matters get hashed out there.

Likewise, no SNOD for Year Three. So in this case, Tax Court has no jurisdiction over either Year One or Year Three.

Year Two is a self-reported, for which no SNOD needed. Likewise, IRS has authority to apply any overpayment from Year Three to Year Two.

Paul and Anne want legal fees, but they’re too early. They haven’t prevailed in all contested issues yet.

Clear? Thought not.


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