Mohammad J. Hashemi; Nahid Hashemi, Appellants, v. Commissioner of Internal Revenue, Appellee., United States Court of Appeals FOR THE EIGHTH CIRCUIT, No. 03-1682, March 18, 2004
Mohammad J. Hashemi; Nahid Hashemi, Appellants, v. Commissioner of Internal Revenue, Appellee.
United States Court of Appeals FOR THE EIGHTH CIRCUIT
March 18, 2004
Appeal from the United States Tax Court.
Submitted: February 6, 2004
Filed: March 18, 2004
Before BYE, McMILLIAN, and RILEY, Circuit Judges.
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 (1986). Accordingly, we affirm. See 8th Cir. R. 47B.
1 The Honorable Michael B. Thornton, United States Tax Court Judge.