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claim. We agree with respondent. Section 6404(g) does not give
us jurisdiction to decide whether petitioner is entitled to a
refund offset.
3. Liability for Penalties or Additions to Tax
On April 12, 1993, respondent told petitioner that the
penalty for filing a return late under section 6651 is $854.08.
Petitioner fully paid that amount as part of his monthly
installment payments.
In the notice of levy that respondent sent on August 17,
1997, respondent said that for 1985, petitioner had unspecified
statutory additions to tax of $147.21. In his petition,
petitioner contends that respondent improperly failed to abate
the $147.21. Respondent contends that we lack jurisdiction to
consider petitioner's claim. We agree with respondent.
The notice of levy does not state under what authority
respondent imposed the $147.21 addition to tax. The only penalty
or addition to tax for which respondent has stated petitioner is
liable for 1985 is the addition to tax for failure to timely file
under section 6651. Section 6404(g) does not give us
jurisdiction to decide whether petitioner is liable for that or
any other addition to tax. The $147.21 addition to tax would not
be subject to our deficiency procedures if respondent imposed it
under section 6651 because petitioner did not timely file his
return and pay the tax shown as due on his filed return, nor did
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