- 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