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Versteeg v. Commissioner

91 T.C. 339 (1988)

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Versteeg v. Commissioner

United States Tax Court
91 T.C. 339 (1988)

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Facts

Virgil and Marilyn Versteeg (plaintiffs) filed a petition in the United States Tax Court challenging an assessment of taxes. However, the Versteegs had not yet been issued a deficiency notice. The issuance of a deficiency notice was a jurisdictional requirement of filing a petition in the tax court. The Internal Revenue Service (IRS) (defendant) filed a motion to dismiss the petition for lack of jurisdiction. The Versteegs’ attorney requested additional time to respond to the motion, attempted to withdraw from the case, and asserted that, “upon information and belief,” a deficiency notice had been issued. The IRS filed a motion to recover attorney’s fees under Tax Court Rule 33(b).

Rule of Law

Issue

Holding and Reasoning (Panuthos, J.)

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Casebooks

Tax Practice and Procedure

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