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an affected item, to the extent practicable credit or refund of
such overpayment shall be allowed without any requirement that
the partner file a claim therefor. Sec. 6230(d)(5). An
individual partner may file a claim for refund under section
6230(c) if the Secretary fails to make a credit or refund in the
amount of any overpayment attributable to the application to the
partner of the decision of the Court.
Accordingly, we shall grant respondent’s Motion To Dismiss
For Lack Of Jurisdiction And To Strike with respect to refunds of
overpayments to shareholders.
On the Court’s own motion, we find that there are other
portions of petitioner’s petition which must be stricken because
of a lack of jurisdiction. The FPAA was accompanied by an
explanation of examination changes which includes a statement
that “Penalties or additions to tax under IRC 6662, which may be
applicable at the investor level, are being recommended in the
examination of the flow-through entity” and by an “Explanation of
Affected Items” which states that “an addition to the tax is
charged as provided by Section 6662(a).” The petition includes
allegations contesting the imposition of the accuracy-related
penalty.
This Court previously has ruled that for 1995 (and 1996)
this Court lacks jurisdiction over the accuracy-related penalty
in a partnership-level proceeding and that the penalty may be
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Last modified: May 25, 2011