Service Employees International Union - Page 2

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               William E. Taggart, Jr., for petitioners.                              
               Michael E. Melone, for respondent.                                     


               HAINES, Judge:  The matter in these cases is before the                
          Court on respondent’s motions to dismiss for lack of jurisdiction           
          (motions).  Respondent’s motions present an issue of first                  
          impression--whether section 6330(d) vests this Court with                   
          jurisdiction over penalties imposed under section 6652(c)(1) on a           
          tax-exempt organization for failure to timely file a complete               
          section 6033(a)(1) return.1  For the reasons discussed below, we            
          shall grant respondent’s motions.                                           
               100 Oak Street Corporation (100 Oak Street) is a wholly                
          owned subsidiary of Service Employees International Union                   
          (Service Employees) (collectively referred to as petitioners).              
          Petitioners share the same address, and many of the officers                
          serve in the same capacity for both organizations.  Petitioners             
          are qualified labor organizations under section 501(c)(5) and are           
          exempt from taxation under section 501(a).  Petitioners’                    
          principal place of business is Oakland, California.                         

               1  All section references are to the Internal Revenue Code,            
          as amended, and all Rule references are to the Tax Court Rules of           
          Practice and Procedure.                                                     

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