- 8 - 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.Page: Previous 1 2 3 4 5 6 7 8
Last modified: May 25, 2011