TITLE 26 - APPENDIX
   TITLE II. - THE COURT

-HEAD-
   Rule 13. Jurisdiction

-STATUTE-
     (a) Notice of Deficiency or of Transferee or Fiduciary Liability
   Required: Except in actions for declaratory judgment, for
   disclosure, for readjustment or adjustment of partnership items,
   for administrative costs, or for review of failure to abate
   interest (see Titles XXI, XXII, XXIV, XXVI, and XXVII), the
   jurisdiction of the Court depends (1) in a case commenced in the
   Court by a taxpayer, upon the issuance by the Commissioner of a
   notice of deficiency in income, gift, or estate tax or, in the
   taxes under Code chapter 41, 42, 43, or 44 (relating to the excise
   taxes on certain organizations and persons dealing with them), or
   in the tax under Code chapter 45 (relating to the windfall profit
   tax), or in any other taxes which are the subject of the issuance
   of a notice of deficiency by the Commissioner; and (2) in a case
   commenced in the Court by a transferee or fiduciary, upon the
   issuance by the Commissioner of a notice of liability to the
   transferee or fiduciary. See Code secs. 6212, 6213, and 6901.