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Held: This Court lacks jurisdiction over the late
filing addition to tax assessed by R prior to the
issuance of the notice of deficiency, because such
addition is not attributable to a deficiency as defined
in sec. 6211, I.R.C.
Terry R. Wittler, for petitioner.
Lisa K. Hartnett, for respondent.
VASQUEZ, Judge: A Form 706, United States Estate (and
Generation-Skipping Transfer) Tax Return, was delinquently filed
on behalf of the Estate of Glenn G. Forgey (the estate).
Respondent assessed the estate tax reported on the return and a
section 6651(a)(1)1 addition to tax for late filing. Respondent
subsequently determined a deficiency in estate tax of $866,434
and an additional section 6651(a)(1) addition to tax of $216,609
based on such deficiency.
The parties reached an agreement as to all issues raised in
the notice of deficiency except for the section 6651(a)(1)
addition to tax. The agreement, when taken together with the
concessions2 made by respondent in the notice of deficiency,
produced an overassessment.
1 Unless otherwise indicated, section references are to the
Internal Revenue Code as in effect on the date of the decedent’s
death, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
2 Respondent allowed a deduction for interest expense,
discussed in detail infra.
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Last modified: May 25, 2011