-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.Page: Previous 1 2 3 4 5 6 7 8 Next
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