T.C. Memo. 2004-43
UNITED STATES TAX COURT
CHARLOTTE’S OFFICE BOUTIQUE, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket No. 5077-01. Filed February 25, 2004.
In Charlotte’s Office Boutique, Inc. v.
Commissioner, 121 T.C. 89 (2003), an employment tax
case brought under sec. 7436(a), I.R.C., we held that P
is liable for unreported 1995 through 1998 employment
taxes and certain additions thereto under secs.
6651(a)(1) and 6656, I.R.C. P now asserts that this
Court lacked jurisdiction to redetermine the referenced
additions to tax. P argues primarily that section
7436(a), I.R.C., by its terms allows the Court to
redetermine only “the proper amount of employment tax”
and not any additions thereto. P argues alternatively
that sec. 6651(a)(1), I.R.C., by its terms does not
allow the Court to redetermine an addition to tax under
that section in the case of a failure to file the
returns at issue; namely, Forms 941, Employer’s
*This Supplemental Memorandum Opinion supplements our prior
Opinion in Charlotte’s Office Boutique, Inc. v. Commissioner, 121
T.C. 89 (2003).
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