Janet N. Moore - Page 1

                                          114 T.C. No. 11                                              

                                     UNITED STATES TAX COURT                                           

                                 JANET N. MOORE, Petitioner v.                                         
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 16440-99L.                  Filed March 17, 2000.                         

                        P was an officer of a corporation that failed to                               
                  pay Federal trust fund taxes.  R determined that P is                                
                  liable for a penalty pursuant to sec. 6672, I.R.C.,                                  
                  equal to the unpaid taxes.  After R initiated a                                      
                  collection action against P, P received a due process                                
                  hearing with R's Boston Appeals Office.  R issued a                                  
                  determination letter to P stating that R would proceed                               
                  with collection.  P filed a petition for review of R's                               
                  administrative determination with the Court.  R filed a                              
                  motion to dismiss for lack of jurisdiction.                                          
                        Held:  The Court's jurisdiction to review an                                   
                  administrative determination respecting a collection                                 
                  matter is limited to cases where the underlying taxes                                
                  are of a type over which the Court normally has                                      
                  deficiency jurisdiction.  Secs. 6320(c), 6330(d),                                    
                  I.R.C.  Held, further, because the Court lacks                                       
                  jurisdiction over the penalty that R is attempting to                                
                  collect, the Court lacks jurisdiction to review the                                  
                  administrative determination in dispute.                                             

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Last modified: May 25, 2011