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