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Pursuant to Rule 53, respondent filed the motions to dismiss
for lack of jurisdiction against petitioners on July 12, 2004.
On October 14, 2004, upon order of this Court, the two cases were
consolidated for hearing on the motions to dismiss. The hearing
was held on November 29, 2004, in San Francisco, California.
Discussion
Section 6033(a)(1) requires an organization exempt from
taxation under section 501(a) to file “an annual return, stating
specifically the items of gross income, receipts, and
disbursements, and such other information * * * as the Secretary
may by forms or regulations prescribe”.2 If the organization
fails to timely file a complete section 6033(a)(1) return, the
organization is subject to a penalty under section 6652(c)(1)
(A).3 Section 6652(c)(1) penalties are paid on notice and demand
2 Sec. 6033(a)(2) exempts certain organizations, such as
churches and religious organizations, from this filing
requirement; no such exceptions are at issue in the present
cases.
3 Sec. 6652(c)(1)(A)(i) provides, in pertinent part:
(A) Penalty on organization.--In the case of--
(i) a failure to file a return required
under section 6033 * * * on the date and in
the manner prescribed therefor * * *
* * * * * * *
there shall be paid by the exempt organization $20 for
each day during which such failure continues. The
maximum penalty under this subparagraph * * * shall not
(continued...)
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