- 6 -
The Tax Court has jurisdiction to review lien and levy
determinations under section 6330(d)(1) if we have jurisdiction
over the underlying tax liability. Sec. 6330(d)(1)(A); Downing
v. Commissioner, 118 T.C. 22, 26 (2002); Van Es v. Commissioner,
115 T.C. 324, 327 (2000); Moore v. Commissioner, 114 T.C. 171,
175 (2000). Thus, we must determine whether this Court has
jurisdiction over section 6652(c)(1) penalties.
In his motions, respondent argues that this Court does not
have jurisdiction over section 6652(c)(1) penalties under section
6330(d)(1). Respondent states: “there has to be a specific
grant of authority for the Court to have jurisdiction over the
penalty under section 6652(c)(1) * * * . And respondent can find
no specific grant of specific authority.”
Petitioners contend that this Court does have jurisdiction
over section 6652(c)(1) penalties and advance three primary
arguments: (1) It is clear from the language of section
6330(d)(1) that Congress intended this Court to have jurisdiction
over section 6652(c)(1); (2) this Court’s analysis in Downing,
finding jurisdiction over section 6651(a)(2) additions to tax, is
equally applicable to section 6652(c)(1) penalties; and (3) this
4(...continued)
If a court determines that the appeal was to an
incorrect court, a person shall have 30 days after the
court determination to file such appeal with the
correct court.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011