Charlotte's Office Boutique, Inc - Page 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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