Charles R. Godwin et al. - Page 15

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          to decide income, gift, and estate tax cases, we generally have             
          jurisdiction over additions to tax for failure to pay those taxes           
          for purposes of section 6330(d)(1)(A).  See sec. 6214(a); Downing           
          v. Commissioner, supra.                                                     
               Respondent assessed the underpayment of income tax (which              
          has since been paid) shown on petitioners’ 1997 return, as well             
          as the additions to tax under sections 6654(a) and 6651(a)(1) and           
          (2) with respect to the delays in payment of the tax.  We have              
          jurisdiction to review respondent’s determinations under section            
          6330 with respect to petitioners’ liability for the additions to            
          3.  Extensions of Time To File and Pay                                      
               Although MSC originally claimed never to have received a               
          Form 4868 from petitioners for 1997, respondent conceded in the             
          notice of deficiency that petitioners did file a Form 4868, and             
          that the IRS approved petitioners’ request for an additional                
          extension of time to file their return by October 15, 1998.                 
          Respondent did not approve petitioners’ request for an extension            
          of time to pay their tax liability.                                         
               The news release stated that most tax returns and payments             
          “normally” due on October 15, 1998, from taxpayers residing in              
          Alabama counties affected by Hurricane Georges would not be due             
          until November 16, 1998.  Respondent claims the news release did            
          not apply to petitioners because their 1997 tax liability and               

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