3
commission checks she received during 1991. Petitioner
introduced copies of the checks into evidence. The sum of these
commission checks exceeded $15,813.
In the notice of deficiency, respondent determined that
petitioner underreported her 1991 commission income by $1,129,
resulting in a deficiency in income tax of $172. Respondent
further asserted that petitioner was liable for the employee's
share of FICA taxes in the amount of $1,209 for 1991. See sec.
3101.
Petitioner filed the petition seeking a redetermination of
these adjustments. Respondent filed a motion to dismiss for lack
of jurisdiction with respect to the employment taxes contained in
the petition.
OPINION
FICA Taxes
The United States Tax Court is a court of limited
jurisdiction. See sec. 7442; Wilt v. Commissioner, 60 T.C. 977,
978 (1973). Generally, this jurisdiction is limited to income,
estate, gift, and certain excise taxes which are subject to the
deficiency notice requirements of sections 6212(a) and 6213(a).
Rule 13; Enochs v. Green, 270 F.2d 558 (5th Cir. 1959); Judd v.
Commissioner, 74 T.C. 651, 653 (1980). This Court has no
jurisdiction over FICA taxes imposed on an employee. Chatterji
v. Commissioner, 54 T.C. 1402, 1405 (1970). Accordingly,
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Last modified: May 25, 2011