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6212, 6214-6215; Rule 13. The provision which confers
jurisdiction on this Court to review an addition to tax for late
filing is section 6665.
Section 6665(a) sets forth the general rule that the
deficiency procedures applicable to income, estate, gift, and
certain excise taxes are equally applicable to additions to tax.
See sec. 301.6659-1(a) and (b), Proced. & Admin. Regs.10 Section
6665(b) excludes from this general rule additions to tax under
section 6651. As further provided in paragraph (1) of section
6665(b), however, the exclusion is not applicable “to that
portion of such addition which is attributable to a deficiency in
tax described in section 6211”. Thus, the determination of
whether we have jurisdiction over any portion of the assessed
addition to tax turns on whether a deficiency within the meaning
of section 6211 exists in this case. See Estate of Young v.
Commissioner, supra at 882; Estate of DiRezza v. Commissioner, 78
T.C. 19, 26 (1982); sec. 301.6659-1(c)(1), Proced. & Admin. Regs.
10 Sec. 301.6659-1, Proced. & Admin. Regs., accompanies and
relates to sec. 6665. As demonstrated by the record of
legislation which follows, sec. 6665 was once designated as sec.
6659. The Economic Recovery Tax Act of 1981, Pub. L. 97-34, sec.
722(a)(1), 95 Stat. 172, 341, redesignated sec. 6659 as sec.
6660, applicable to returns filed after Dec. 31, 1981. The Tax
Equity and Financial Responsibility Act of 1982, Pub. L. 97-248,
sec. 323(a), 96 Stat. 324, 613, redesignated sec. 6660 as sec.
6662, applicable to returns the due date (determined without
regard to extension) for filing of which was after
Dec. 31, 1982. Lastly, the Omnibus Budget Reconciliation Act of
1989, Pub. L. 101-239, sec. 7721(a), (d), 103 Stat. 2395, 2399,
redesignated sec. 6662 as sec. 6665, applicable to returns the
due date (determined without regard to extension) for filing of
which was after Dec. 31, 1989.
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