William L. and Mary Lee Powell - Page 11

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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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