Estate of Irving Nemerov, Deceased, Bernice Midgorden, Personal Representative - Page 7

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          burden of proof.  Rule 142(a); Welch v. Helvering, 290 U.S. 111,            
          115 (1933); Estate of DiRezza v. Commissioner, 78 T.C. 19, 32-33            
          (1982); Epstein v. Commissioner, 53 T.C. 459, 477 (1969).                   
          Contrary to respondent's assertion, the Congress has authorized             
          us to decide the issue under section 6651(a)(2).  See sec.                  
          6214(a); see also H. Conf. Rept. 99-841, at II-804 (1986), 1986-3           
          C.B. (Vol. 4) 804; S. Rept. 99-313, at 200 (1986), 1986-3 C.B.              
          (Vol. 3) 200.  We agree with respondent, however, that we are not           
          authorized to decide the applicability of the portion of the                
          addition to tax under section 6651(a)(1) that was assessed upon             
          respondent's receipt of the decedent's estate tax return.  See              
          sec. 6665(b); see also Estate of Young v. Commissioner, 81 T.C.             
          879 (1983).  That we lack jurisdiction to decide this issue is              
          confined to the facts herein.  We do not hold, for example, that            
          this Court lacks jurisdiction under section 6512(b)(1) to decide            
          the same issue in the case of an overpayment.  See, e.g.,                   
          Judge v. Commissioner, 88 T.C. 1175, 1180-1187 (1987).  In this             
          regard, the estate does not claim that it overpaid this addition,           
          and we are unable to find that it did.                                      
               Section 6651 provides:                                                 
               SEC. 6651.     FAILURE TO FILE TAX                                     
                              RETURN OR TO PAY TAX.                                   
                    (a) Addition to the Tax.--In case of failure--                    
                         (1) to file any return required under                        
                    authority of subchapter A of chapter 61                           
                    (other than part III thereof), * * * on the                       




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