Kenneth J. Sigel - Page 4




                                        - 4 -                                         
                                     Discussion                                       
               Section 6654(a) provides additions to tax for taxpayers who            
          fail to pay a sufficient amount of estimated income taxes.  See             
          Grosshandler v. Commissioner, 75 T.C. 1, 20-21 (1980); Hart v.              
          Commissioner, T.C. Memo. 2000-78.  Respondent has the authority             
          to waive a section 6654(a) addition to tax where respondent                 
          determines that by reason of a “casualty, disaster, or other                
          unusual circumstances the imposition of such addition to tax                
          would be against equity and good conscience.”  Sec.                         
          6654(e)(3)(A).                                                              
               Generally, the Tax Court has jurisdiction to redetermine               
          additions to tax attributable to a deficiency under the                     
          deficiency procedures of section 6213(a).  See Reese v.                     
          Commissioner, T.C. Memo. 1997-346.  Because such additions to tax           
          generally are assessed and collected in the same manner as income           
          taxes, respondent generally issues a notice of deficiency before            
          collecting those additions to tax.  See secs. 6665(a) and (b),              
          6213(a).  Taxpayers may then petition the Tax Court (within 90              
          days of receiving the notice of deficiency) to redetermine the              
          additions to tax determined by respondent.  See sec. 6213(a).               
               Additions to tax under section 6654(a), however, are subject           
          to the deficiency procedures of section 6213(a) only if no                  
          Federal income tax return was filed for the year before the                 
          Court, and the Tax Court therefore has jurisdiction to                      
          redetermine additions to tax under section 6654(a) only if no               
          Federal income tax return was filed.  See sec. 6665(b)(2);                  





Page:  Previous  1  2  3  4  5  6  7  Next

Last modified: May 25, 2011