Mardi Rustam - Page 5

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          respondent’s collection action.  Rather, petitioner contends that           
          respondent waived the right to challenge this Court’s                       
          jurisdiction by stating on the notice of determination that the             
          proper method for disputing the determination was to file a                 
          petition with this Court.                                                   
               Petitioner’s contention is without merit.  We previously               
          have held that this Court lacks jurisdiction to determine the               
          liability of taxpayers with respect to penalties imposed by                 
          section 6672.  Moore v. Commissioner, 114 T.C. 171, 175 (2000);             
          Medeiros v. Commissioner, 77 T.C. 1255, 1260 (1981); Wilt v.                
          Commissioner, 60 T.C. 977, 978 (1973).  In Moore v. Commissioner,           
          supra at 175, we stated:  “Section 6672(c)(2) contemplates that             
          the Federal District Court or the Court of Federal Claims shall             
          have jurisdiction to determine a taxpayer’s liability for a                 
          penalty imposed under that section.  The Tax Court does not have            

               4Whereas sec. 6672(c)(2) imposes procedural requirements for           
          refund suits in U.S. District Courts and the U.S. Court of                  
          Federal Claims, sec. 6672 makes no reference to the                         
          jurisdictional authority of this Court.  Sec. 6672(c)(2)                    
                    (2)  Suit must be brought to determine liability                  
               for penalty.--If, within 30 days after the day on which                
               his claim for refund with respect to any penalty under                 
               subsection (a) is denied, the person described in                      
               paragraph (1) fails to begin a proceeding in the                       
               appropriate United States district court (or in the                    
               Court of Claims) for the determination of his liability                
               for such penalty, paragraph (1) shall cease to apply                   

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