James E. Anderson and Cheryl J. Latos - Page 7




                                        - 7 -                                         
               incorrect court, a person shall have 30 days after the                 
               court determination to file such appeal with the                       
               correct court.                                                         
               In short, section 6330(d) provides that a taxpayer may file            
          a petition for review of the Commissioner's administrative                  
          determination with the Tax Court where the Court has jurisdiction           
          of the underlying tax liability.                                            
               While Congress clearly intended for section 6330 to provide            
          an opportunity for judicial review of collection matters, we have           
          interpreted section 6330(d)(1)(A) and (B) together to mean that             
          Congress did not intend to expand the Court's jurisdiction beyond           
          the types of taxes that the Court may normally consider.  Thus,             
          section 6330(d)(1)(A) and (B) provides for Tax Court jurisdiction           
          except where the Court does not normally have jurisdiction over             
          the underlying tax liability.  See Moore v. Commissioner, 114               
          T.C. 171, 175 (2000).                                                       
               The Tax Court has jurisdiction only to the extent authorized           
          by Congress.  See Naftel v. Commissioner, 85 T.C. 527, 529                  
          (1985).  Generally, this jurisdiction is limited to income,                 
          estate, gift, and certain excise taxes which are subject to the             
          deficiency notice requirements of sections 6212(a) and 6213(a).             
          See Rule 13; Enochs v. Green, 270 F.2d 558 (5th Cir. 1959); Judd            
          v. Commissioner, 74 T.C. 651, 653 (1980).                                   
               In this case respondent is attempting to collect FICA taxes            
          from petitioners based upon a prior assessment.  This Court has             






Page:  Previous  1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011