Mohammad Hashemi v. CIR

90 F. App'x 192

• Court: Court of Appeals for the Eighth Circuit
• Decided: March 18, 2004
• Docket: 03-1682
• Status: Unpublished

Opinion

PER CURIAM.

Mohammad and Nahid Hashemi appeal the tax court’s 1 order granting the motion of the Commissioner of Internal Revenue (Commissioner) for the entry of a decision. The Hashemis admit they have no quarrel with the tax years underlying the Commissioner’s motion, and we agree with the tax court that it lacked jurisdiction over the Hashemis’ challenges involving other tax years. See 26 U.S.C. § 6214(a), (b) (tax court lacks jurisdiction to determine overpayment or underpayment for years for which notice of deficiency has not been sent to taxpayer); Spector v. Comm’r, 790 F.2d 51, 52 (8th Cir.) (per curiam) (tax court is court of limited jurisdiction), cert. denied, 479 U.S. 884, 107 S.Ct. 274, 93 L.Ed.2d 250 (1986). Accordingly, we affirm. See 8th Cir. R. 47B.

1 . The Honorable Michael B. Thornton, United ' States Tax Court Judge.