TAX COURT OPINION

Case: Joanna Jessica McKenna
Docket Number: 6935-14S
Judge: Kerrigan
Opinion Type: bench
Filed: 03/15/2017
Pages: 4

JRN UNITED STATES TAX COURT WASHINGTON, DC 20217 JOANNA JESSICA MCKENNA, Petitioner(s), v. COMMISSIONER OF INTERNAL REVENUE, Respondent ) ) ) ) ) Docket No. ) ) ) ) 6935-14S. ORD E R Pursuant to Rule 152(b), Tax Court Rules of Practice and Procedure, it is ORDERED that the Clerk of the Court shall transmit herewith to petitioner and to respondent a copy of the pages of the transcript of the trial in the above case before Judge Kathleen Kerrigan at Hartford, Connecticut on March 7, 2017, containing her oral findings of fact and opinion rendered at the conclusion of the trial session at which this case was heard. In accordance with the oral findings of fact and opinion, a decision will be entered under Rule 155, Tax Court Practice and Procedure. (Signed) Kathleen Kerrigan Judge Dated: Washington, D.C. March 15, 2017 SERVED Mar162017 Capital Reporting Company 3 1 Bench Opinion by Judge Kathleen Kerrigan 2 March 7, 2017 3 4 5 6 7 8 9 10 11 12 13 14 15 Joanna Jessica McKenna v. Commissioner Docket No. 6935-14S The Court has decided to render in this case the following as its oral findings of fact and opinion, which shall not be relied upon as precedent in any other case. This proceeding was heard as a Small Tax Case pursuant to the provisions of section 7463 of the Internal Revenue Code of 1986, as amended, and Rules 170 through 175 of the Tax Court Rules of Practice and Procedure. This Bench Opinion is made pursuant to the authority granted by section 7459(b) of the Internal Revenue Code and Rule 152 of the Tax Court Rules of 16 Practice and Procedure. Unless otherwise indicated, 17 all section references are to the Internal Revenue 18 19 20 21 22 23 24 25 Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. By notice of deficiency dated February 4, 2014, respondent determined a deficiency of $7,252 for tax year 2011. After respondent's concessions regarding additional income and the education credit, the only issue remaining for our consideration is 866.488.DEPO www.CapitalReportingCompany.com Capital Reporting Company 4 whether petitioner overstated her withholding. Trial of this case was conducted on March 6, 2017 in Hartford, Connecticut. Petitioner represented herself and John R. Mikalchus represented respondent. Petitioner was the only witness. Respondent offered exhibits during the trial which were admitted. We find the following facts: Findings Petitioner resided in Connecticut when she timely filed her petition. In the notice of deficiency, respondent made an adjustment to petitioner's withholding credits as part of the deficiency. Opinion Petitioner contends that she did not overstate her withholding for tax year 2011. Respondent contends that the Court lacks jurisdiction over the adjustment for petitioner's withholding credits and that it should not be included at part of the calculation of the deficiency. Respondent further contends that after concessions there is no deficiency and no overpayments for tax year 2011. The Court lacks jurisdiction to consider the amount of federal income tax withheld, because under section 6211 a deficiency is determined without 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 866.488.DEPO www.CapitalReportingCompany.com Capital Reporting Company 5 1 2 3 4 5 6 7 8 regard to the amount of tax withheld on a taxpayer's income. Redcay v. Commissioner, 12 T.C. 806, 809-810 (1949), section 301.6211-1(b), Proced. & Admin. Regs. The Court would only have jurisdiction if petitioner had overpaid her 2011 Federal income taxes, and she did not . S_ege section 6512 (b) . We conclude that the Court does not have jurisdiction over the adjustment to petitioner's 9 withholding. A decision will be entered under Rule KK 155. This concludes the Court's oral Findings of Fact and Opinion in this case. (Whereupon, at 11:40 a.m., the above- entitled matter was concluded.) 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 866.488.DEPO www.CapitalReportingCompany.com