- 14 - procedures provided for in subchapter B, chapter 63 of the Code (sections 6211 through 6216). Section 6214(a) provides: SEC. 6214. DETERMINATION BY TAX COURT. (a) Jurisdiction as to Increase of Deficiency, Additional Amounts, or Additions to the Tax.--Except as provided by section 7463, the Tax Court shall have jurisdiction to redetermine the correct amount of the deficiency even if the amount so redetermined is greater than the amount of the deficiency, notice of which has been mailed to the taxpayer, and to determine whether any additional amount, or any addition to the tax should be assessed, if claim therefor is asserted by the Secretary at or before the hearing or a rehearing. [Emphasis added.] Whether we have jurisdiction to determine the section 6654 additions turns on the meaning of the underscored portion of section 6214(a). Cf., e.g., Estate of Nemerova v. Commissioner, T.C. Memo. 1998-186, holding that, with respect to the additions to tax there in question, under section 6651(a)(1) and (2), we had jurisdiction under section 6214(a) to determine so much of the addition under section 6651(a)(1) as was applicable to the deficiency in tax and the addition under section 6651(a)(2). We held that we have no jurisdiction to determine the addition under section 6651(a)(1) applicable to the tax assessed by respondent upon receipt of the return. Neither party has addressed our jurisdiction to consider the section 6654 additions. Nevertheless, we believe that respondent erred in determining those additions. We shall set forth ourPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011