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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 our
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Last modified: May 25, 2011