David and Barbara Kincaid - Page 10




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             B.     Tax-Motivated Interest Rate and TEFRA Constitutional Issues                                   
                    Petitioners contend that they should not be liable for                                        
             additional interest under section 6621(c), the 120 percent tax-                                      
             motivated interest rate, because it is a penalty.  Petitioners                                       
             also contend that the TEFRA procedures are unconstitutional                                          
             because they do not provide due process, and that the Code                                           
             sections which provide for 120 percent tax-motivated interest are                                    
             unconstitutional ex post facto laws because Congress enacted them                                    
             after petitioners incurred their tax liabilities in 1979 and                                         
             1982.                                                                                                
                    We lack jurisdiction under section 6404(g) to decide whether                                  
             petitioners are liable for additional interest under section                                         
             6621(c), or to decide issues relating to the constitutionality of                                    
             the TEFRA procedures, for the same reasons that we lack                                              
             jurisdiction under section 6404(g) to decide whether a taxpayer                                      
             is liable for additions to tax.  See Krugman v. Commissioner, 112                                    
             T.C. at 237.                                                                                         
                    To reflect the foregoing,                                                                     

                                                                   Decision will be entered                       
                                                                   under Rule 155.                                












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