944

Jurisdiction as to increase of deficiency, additional amounts or additions to the tax\n(a) The district court shall have jurisdiction to redetermine the correct amount of the deficiency even if the amount so redetermined is greater than the amount of the deficiency, notice of which has been mailed to the taxpayer, and to determine whether any additional amount, or addition to the tax should be assessed, if claim therefor is asserted by the Director at or before the hearing or a rehearing.\nJurisdiction over other years\n(b) The district court in redetermining a deficiency of income tax for any taxable year shall consider such facts with relation to the taxes for other years as may be necessary correctly to redetermine the amount of such deficiency, but in so doing shall have no jurisdiction to determine whether or not the tax for any other year has been overpaid or underpaid.\nFinal decisions of district court\n(c) For purposes of this chapter and the Virgin Islands income tax law, the date on which a decision of the district court becomes final shall be determined according to the provisions of section 1781 of this title.