liabilities for tax years 1992-1996 and 2001-2005.[1] "Under [§ 6512(a)], filing a petition to the Tax Court to challenge an asserted deficiency bars the taxpayer from bringing a suit in any other court for the recovery of any part of the tax for that taxable year." Koss v. United States, 69 F.3d 705, 708 (3d Cir. 1995).[2]Ms. Hook’s sole argument is that the Tax Court proceedings were constitutionally flawed and the government failed to meet its burden of proof in those cases. But neither of these circumstances are among the six exceptions to the statutory bar enumerated in § 6512(a).[3]
- ↑ Two Tax Court determinations are involved, both of which we affirmed. See Smith v. Comm’r, 100 T.C.M. (CCH) 381 (2010), aff’d, 458 F. App’x 714 (10th Cir. 2012); Smith v. Comm’r, 86 T.C.M. (CCH) 362 (2003), aff’d sub nom. Hook v. Comm’r, 103 F. App’x 661 (10th Cir. 2004).
- ↑ In relevant part, § 6512(a) provides:
Effect of petition to Tax Court.—If the Secretary has mailed to the taxpayer a notice of deficiency under section 6212(a) (relating to deficiencies of income, estate, gift, and certain excise taxes) and if the taxpayer files a petition with the Tax Court within the time prescribed in section 6213(a) … , no credit or refund of income tax for the same taxable year … in respect of which the Secretary has determined the deficiency shall be allowed or made and no suit by the taxpayer for the recovery of any part of the tax shall be instituted in any court…
- ↑ Because the district court lacked jurisdiction over the claim contesting their tax liabilities for 1992-1996 and 2001-2005, we have no occasion to reach Ms. Hook’s rather conclusory arguments that the Tax Court’s judgments are void for lack of jurisdiction and due process violations, or because the government perpetrated a fraud on that court. Nor must we consider her argument that the district court erred in declining to sort out the merits of her contention that she was entitled to a credit or offset in the full amount of the appraised value (approximately $580,000) of two pieces of real property she released to the IRS when she defaulted on her Chapter 11 bankruptcy plan rather than the actual net proceeds to the IRS,(continued)
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