Kernrechtsfrage
Whether the tax court committed a procedural defect by dismissing the action as inadmissible instead of ruling on the merits.
Extrahierter Entscheid
No. Although an incorrect procedural judgment can constitute a procedural defect, the tax court was entitled to dismiss the action because only a request for 2006 income tax reduction was made, while prior administrative proceedings had concerned 2007.
Extrahierte Begründung
A procedural error exists in principle if a tax court wrongly issues a procedural judgment rather than a merits judgment. Here, however, the taxpayer's oral submissions showed that the action did not satisfy the prerequisite of prior administrative proceedings for the year claimed, so dismissal under § 44(1) FGO was permissible.