Charlotte's Office Boutique, Inc - Page 4

          matter of a dispute is an issue that either party thereto may               
          raise at any time.  The failure to question our jurisdiction is             
          not a waiver of the right to do so, for if we lack jurisdiction             
          over an issue, we do not have the power to decide it.  Ins. Corp.           
          of Ireland, Ltd. v. Compagnie des Bauxites de Guinee, 456 U.S.              
          694, 702 (1982); see also Raymond v. Commissioner, 119 T.C. 191,            
          193 (2002), and the cases cited therein.  The requirement that              
          jurisdiction be established “[springs] from the nature and limits           
          of the judicial power of the United States” and is “inflexible              
          and without exception”.  Mansfield, C. & L.M.R. Co. v. Swan, 111            
          U.S. 379, 382 (1884); see also Steel Co. v. Citizens for a Better           
          Envt., 523 U.S. 83, 94-95 (1998).                                           
               Petitioner argues primarily that the text of section 7436(a)           
          does not give us jurisdiction in an employment tax case such as             
          this to redetermine an addition to an employment tax.  We                   
          disagree.  Recently, in Ewens & Miller, Inc. v. Commissioner,               
          117 T.C. 263, 267-268 (2001), we held that we did have                      
          jurisdiction over such matter.  We do likewise here for the                 
          reasons stated therein.  We repeat for emphasis that section                
          7436(a), when read in the context of the Internal Revenue Code as           
          a whole, and especially sections 6665(a)(2) and 7436(e), gives              
          this Court the requisite jurisdiction to redetermine an addition            
          to tax in an employment tax case such as this brought under                 
          section 7436(a).                                                            

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