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Court concluded that its jurisdiction under section 6621(c)(4) is
limited to cases where a portion of the deficiency is
attributable to taxes imposed by subtitle A, whereas additions to
tax are imposed by Subtitle F. Thus, in an affected items
proceeding involving only additions to tax, the Court generally
does not have jurisdiction under section 6621(c)(4) to determine
whether additional interest applies.
Petitioners contend, however, that this Court has
jurisdiction to consider this issue under section 6512(b)(1). In
Barton v. Commissioner, 97 T.C. 548 (1991), this Court held that
the Court may have jurisdiction over a taxpayer's liability for
section 6621(c) interest by virtue of our jurisdiction to
determine an overpayment of tax under section 6512(b).
Petitioners have not made any payments, let alone an overpayment
of the interest due on the underlying deficiencies.
We agree with respondent that in these circumstances we lack
jurisdiction to consider petitioners' liability for interest
under section 6621(c).
Based on the foregoing,
An appropriate order
will be issued.
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Last modified: May 25, 2011