"Mr Jones" <ventilatedslacks[at]gnomies.com> wrote:

- quote -

Perhaps a little more info is required here. If the tax
bill was paid, why the Notice of Deficiency? On the other
hand, if you paid the tax after receiving the notice, you
have lost TC jurisdiction since there is no longer a
deficiency.

---
Richard B. Gardner, EA
Member, U.S. Tax Court Bar

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

I am preparing to file a petition in tax court regarding a
notice of deficiency that I received from the IRS and have a
question. I understand that once the petition is filed, the
tax court takes jurisdiction of the case from the IRS. In my
case, the dispute is over a tax bill that was paid, but the
return itself was never filed. Should I file the return with
the IRS before filing the petition, after filing the
petition, or should the return simply be entered as evidence
in the tax court case? My gut tells me to just go ahead and
file the return with the IRS and then send in the petition
so that once the case is active, the return is on file with
the IRS, but I wanted to make sure that I'm not making some
mistake by taking this approach.

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->