Service Employees International Union - Page 1

                                   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.                     

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