Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca8-09-03054/USCOURTS-ca8-09-03054-0/pdf.json

Parties Involved:
Commissioner of Internal Revenue
Appellee
Mary H. Landes
Appellant

Document Text:

1

The Honorable William Jay Riley became Chief Judge of the United States

Court of Appeals for the Eighth Circuit on April 1, 2010. 

2

The Honorable Peter J. Panuthos, United States Tax Court Judge.

United States Court of Appeals

FOR THE EIGHTH CIRCUIT

___________

No. 09-3054

___________

Mary H. Landes, *

*

Appellant, *

* Appeal from the

v. * United States Tax Court.

*

Commissioner of Internal Revenue, * [UNPUBLISHED]

*

Appellee. *

___________

Submitted: March 31, 2010

Filed: April 6, 2010

___________

Before RILEY,1

 Chief Judge, BYE and SHEPHERD, Circuit Judges.

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PER CURIAM.

Mary Landes appeals from a decision of the tax court2

 dismissing this matter

for lack of jurisdiction. Upon de novo review, see Arkansas Oil and Gas, Inc. v.

Comm’r, 114 F.3d 795, 798 (8th Cir. 1997), we hold that Landes did not meet her

burden of establishing that the tax court had jurisdiction over her motion to restrain

assessment or collection, see Page v. Comm’r, 297 F.2d 733, 734 (8th Cir. 1962)

Appellate Case: 09-3054 Page: 1 Date Filed: 04/06/2010 Entry ID: 3651770
-2-

(taxpayer bears burden of proving that tax court has jurisdiction). She failed to

petition for review of the tax year 2003 notice of deficiency or to request a hearing

regarding the notices of intent to levy, and she agreed that she had not obtained a

notice of determination. As a result, the tax court lacked jurisdiction over her motion

to restrain assessment or collection. See 26 U.S.C. §§ 6213(a), 6330(e); Tax Ct. R.

55; Offiler v. Comm’r, 114 T.C. 492, 497-98 (2000) (where taxpayer received only

one notice of intent to levy and made no request for hearing, court issued no notice of

determination, which is equivalent of notice of deficiency; tax court’s jurisdiction

under § 6330 is dependent on issuance of valid notice of determination and timely

petition for review; absence of appeals determination under § 6330 is ground for

dismissal for lack of jurisdiction of petition that purports to be based on § 6330);

Robinson v. Comm’r, T.C. Memo 1998-179, 1998 WL 237783 at *5 (1998) (tax court

lacked jurisdiction over tax year at issue if no notice of deficiency was issued; no

jurisdiction to enjoin assessment or collection of deficiency if respondent’s collection

efforts relate to taxable year over which tax court has no jurisdiction). Accordingly,

we affirm. See 8th Cir. R. 47B.

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Appellate Case: 09-3054 Page: 2 Date Filed: 04/06/2010 Entry ID: 3651770