-2-
Quarterly Federal Tax Return. P asserts that Form 941
is an information return that is required to be filed
under authority of sec. 6041, I.R.C., notes that sec.
6041, I.R.C., is found in pt. III of subch. A of ch. 61
(pt. III), and notes that sec. 6651(a)(1), I.R.C.,
provides explicitly that the addition to tax set forth
therein does not apply to a return required to be filed
under authority of pt. III. Held: The Court has
jurisdiction to redetermine the additions to tax at
issue. Held, further, sec. 6651(a)(1), I.R.C., applies
to P’s failure to file the Forms 941 in that Form 941
is not an information return required to be filed under
authority of pt. III but is a tax return required to be
filed under authority of pt. II of subch. A of ch. 61,
more specifically, sec. 6011(a), I.R.C., and the
regulations thereunder.
Robert E. Kovacevich, for petitioner.
Milton B. Blouke, for respondent.
SUPPLEMENTAL MEMORANDUM OPINION
LARO, Judge: In Charlotte’s Office Boutique, Inc. v.
Commissioner, 121 T.C. 89 (2003), an employment tax case brought
under section 7436(a),1 we held that petitioner is liable for
unreported 1995 through 1998 employment taxes and certain
additions thereto under sections 6651(a)(1) and 6656. Petitioner
now asserts that the Court lacked jurisdiction to redetermine the
referenced additions to tax. Petitioner argues primarily that
1 Unless otherwise noted, chapter, subchapter, part, and
section references are to the applicable versions of the Internal
Revenue Code.
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