Case: Tax Court Lacked Jurisdiction to Review Challenge to Restitution-Based Assessments (T.C. Memo) (IRC §6213)

The Tax Court lacked jurisdiction to review Petitioner’s challenge to restitution-based assessments, held the U.S. Tax Court, granting the IRS’s motion to dismiss. Petitioner, a former accountant and business manager, pleaded guilty to conspiracy to commit tax fraud and health care fraud. The IRS made restitution-based assessment against Petitioner for each quarter of tax years 2003–2006 based on the restitution ordered in the criminal case. Petitioner filed a petition with the Tax Court challenging the notice of balance due, disputing a notice of deficiency and a notice of determination of worker classification. The court held it lacked deficiency jurisdiction under ...