Charlotte's Office Boutique, Inc - Page 3

          section 7436(a) by its terms allows the Court to redetermine only           
          “the proper amount of employment tax” and not any additions                 
          thereto.  Petitioner argues alternatively that section 6651(a)(1)           
          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 Quarterly Federal           
          Tax Returns.  Petitioner asserts that Form 941 is an information            
          return that is required to be filed under authority of section              
          6041, notes that section 6041 is found in part III of subchapter            
          A of chapter 61 (part III), and notes that section 6651(a)(1)               
          provides explicitly that the addition to tax set forth therein              
          does not apply to a return required to be filed under authority             
          of part III.2                                                               
               We reject both of petitioner’s arguments.  Petitioner’s                
          challenge to our jurisdiction is a direct attack on our authority           
          to redetermine the additions to tax which we redetermined                   
          adversely to petitioner in Charlotte’s Office Boutique, Inc. v.             
          Commissioner, supra.  Our jurisdiction evolves from the Internal            
          Revenue Code, and we may exercise our jurisdiction only to the              
          extent authorized by Congress.  Neilson v. Commissioner, 94 T.C.            
          1, 9 (1990); Naftel v. Commissioner, 85 T.C. 527, 529 (1985); see           
          also sec. 7442.  Whether we have jurisdiction over the subject              

               2 Part III is entitled “Information Returns” and includes              
          secs. 6031 through 6060.                                                    

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