Service Employees International Union - Page 6

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               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            

               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.                                                         

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Last modified: May 25, 2011