Daily Tax Report ®

Case: Tax Court Has No Jurisdiction Without Notice of Determination (4th Cir.) (IRC §6330)

Feb. 23, 2021, 5:00 AM

Tax Court’s order dismissing petition for lack of jurisdiction affirmed, the Fourth Circuit Court of Appeals held. Upon review of the record, the court found no reversible error. The Tax Court’s order dismissed the complaint because Taxpayer failed to provide a notice of determination giving the court jurisdiction. [Nicholson v. Commissioner, No. 20-2002 (4th Cir. Feb. 22, 2021) (unpub. op.)]

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