1976 U.S. Tax Ct. LEXIS 126">*126
66 T.C. 105">*105 OPINION
On January 23, 1976 U.S. Tax Ct. LEXIS 126">*127 1976, the Commissioner made a timely motion to dismiss this case as it relates to the taxable year 1971 for lack of jurisdiction on the ground that such year was not raised within the statutory 90-day period and to strike all references to the taxable year 1971 from the amended petition. See
On April 15, 1975, the notice of deficiency in this case was dated and sent to the petitioner. In such notice, the Commissioner determined deficiencies in and additions to tax for fraud for each of the taxable years 1968 through 1971. On June 23, 1975, the petitioner filed a petition on a form provided by the Clerk of the Court. Such petition provided in pertinent part:
66 T.C. 105">*106 1. Petitioner(s) request(s) the Court to redetermine the tax deficiency(ies) 1976 U.S. Tax Ct. LEXIS 126">*128 for the year(s) 1968-1970, as set forth in the notice of deficiency dated Apr. 15, 1975 * * *
3. Petitioner(s) make(s) the following claims as to his tax liability:
Amount of deficiency | Amount of addition to | |
Year | disputed | tax, if any, disputed |
Dec. 31, 1968 | $ 2,047.59 | |
Dec. 31, 1969 | 6,192.14 | |
Dec. 31, 1970 | 9,680.40 |
4. Set forth those adjustments, i.e. changes, in the notice of deficiency with which you disagree and why you disagree.
Petitioner pleaded guilty to 1971 tax yr. deficiency in October of 1974 in Federal District Ct, Eastern District of Wis. Judge Reynolds presiding. Petitioner pleaded guilty to the Dec. 31, 1971 tax year deficiency on the condition that deficiencies for tax years 1968, 1969, and 1970 would be dropped. The Notice of Deficiency dated Apr. 15, 1975 did not reflect the agreed upon dismissal of the 1968, 1969, and 1970 tax deficiencies. Petioner [sic] requests that the agreement to drop the deficiencies for 1968, 1969 and 1970 tax years be honored.
Petitioner also wishes to contest the value of the stated deficiencies for tax years 1968, 1969 and 1970 on the ground that he did not owe that much tax.
On August 22, 1975, the Commissioner filed1976 U.S. Tax Ct. LEXIS 126">*129 his answer and simultaneously moved to have the unpetitioned adjustments set forth in the notice of deficiency deemed conceded. The unpetitioned adjustments were the additions to tax for the years 1968 through 1970. The Commissioner also stated in such motion that the Court was without jurisdiction over the year 1971 since no issues for such year were raised in the petition.
On November 7, 1975, an order was entered allowing the petitioner to file an amended petition and denying the Commissioner's motion "without prejudice to the right to renew same at a later date for good cause shown." On November 24, 1975, the petitioner filed an amended petition in which he seeks a redetermination of the deficiencies in and additions to tax for the years 1968 through 1971. The Commissioner's present motion is in response to the amended petition.
The issue to be decided is whether we have jurisdiction over the taxable year 1971 either as a result of the timely filing of the original petition in this case or as a result of the amended petition. The notice of deficiency in this case was mailed to the petitioner in the United States, and
It has been the consistent policy of this Court to be liberal in treating as petitions all documents filed by taxpayers within the 90-day period if they were intended as petitions. See, e.g.,
The original petition in this case clearly disputed the Commissioner's determination of deficiencies for the years 1968 through 1970. The Commissioner's determination of deficiencies and additions to tax for the years 1968, 1969, 1970, and 1971 was attached to the petition, but the petition contained no allegation of error in any manner for the year 1971. There is nothing in the petition indicating that the petitioner was contesting any issue for such year. In such circumstances, we acquired no jurisdiction over the year 1976 U.S. Tax Ct. LEXIS 126">*132 1971 as a result of the original petition.
Likewise, the amended petition, filed more than 90 days after the mailing of the notice of deficiency, was too late to confer jurisdiction for 1971.
No amendment shall be allowed after expiration of the time for filing the petition, however, which would involve conferring jurisdiction on the Court over a matter which otherwise would not come within its jurisdiction under the petition as then on file. * * *
The explanatory note to
The petitioner argues that pursuant to
Accordingly, it is clear that we have no jurisdiction to redetermine the deficiency in and addition to tax for 1971 and must grant the Commissioner's motion to strike all references to the taxable year 1971 in the amended petition. If the petitioner wishes to contest his tax liability for 1971, he must do so in another forum.