11 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11
Last modified: May 25, 2011