Service Employees International Union - Page 9

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               Petitioners’ assertion that Congress used the broadest                 
          possible language to describe this Court’s jurisdiction under               
          section 6330(d)(1) is contradicted by the language of the section           
          itself.  Section 6330(d)(1)(B) provides that when the Tax Court             
          does not have jurisdiction over the underlying tax liability, the           
          District Courts will instead have jurisdiction.  See also sec.              
          301.6330-1(f)(1), Q&A-F3, Proced. & Admin. Regs.                            
               Therefore, section 6330(d)(1) does not expand this Court’s             
          jurisdiction beyond the types of tax we may normally consider.              
          See Van Es v. Commissioner, supra at 328-329; Moore v.                      
          Commissioner, supra at 175.                                                 
          3.  The Court’s Analysis in Downing v. Commissioner Does Not                
          Control the Present Cases                                                   
               Petitioners next argue that this Court’s analysis in Downing           
          v. Commissioner, supra, is equally applicable to the present                
          cases, and using the same rationale, the Court should have                  
          jurisdiction over section 6652(c)(1) penalties.                             
               In Downing, this Court considered whether we have                      
          jurisdiction over section 6651(a)(2) additions to tax for failure           
          to timely pay the amount shown on a tax return.  Downing v.                 
          Commissioner, 118 T.C. at 26.  The Court stated:                            
               The Tax Court generally has jurisdiction over income,                  
               gift, and estate tax cases for purposes of section                     
               6330(d)(1)(A) because we have deficiency jurisdiction                  
               relating to those taxes. * * * Thus, just as we                        
               generally have jurisdiction to decide income, gift, and                

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