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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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