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trust fund taxes from petitioner by way of a penalty imposed
under section 6672.
Section 6672(c)(2) contemplates that the Federal District
Court or the Court of Federal Claims shall have jurisdiction to
determine a taxpayer's liability for a penalty imposed under that
section. The Tax Court does not have jurisdiction to redetermine
the taxes that respondent is attempting to collect in this case.
See Henry Randolph Consulting v. Commissioner, 112 T.C. 1 (1999).
Consistent with section 6330(d)(1), it follows that this
Court does not have jurisdiction to review the administrative
determination at issue herein. However, petitioner is not
without a remedy. Pursuant to the final flush language of
section 6330(d)(1), petitioner has 30 days from the date of the
Court's order dismissing this case to file an appeal with the
appropriate Federal District Court.
To reflect the foregoing,
An order of dismissal
will be entered.
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Last modified: May 25, 2011