125 T.C. No. 5
UNITED STATES TAX COURT
SERVICE EMPLOYEES INTERNATIONAL UNION,
Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
100 OAK STREET CORPORATION, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 8398-04L, 8399-04L. Filed September 15, 2005.
Ps are qualified labor organizations under I.R.C.
sec. 501(c)(5) and are exempt from taxation under
I.R.C. sec. 501(a). Ps did not timely file annual
returns required by I.R.C. sec. 6033(a)(1). R assessed
penalties against Ps under I.R.C. sec. 6652(c)(1) for
failure to timely file those returns. Pursuant to
I.R.C. sec. 6330(a), R issued notices of determination,
attempting to collect the penalties by levy. Ps filed
petitions contesting R’s determination. R filed
motions to dismiss for lack of jurisdiction.
Held: The Tax Court does not have jurisdiction
over I.R.C. sec. 6652(c)(1) penalties for purposes of
I.R.C. sec. 6330, and R’s motions will be granted.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011