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estate tax cases, we generally have jurisdiction over
additions to tax for failure to pay those taxes for
purposes of section 6330(d)(1)(A). [Emphasis added.]
Id. at 27.
Petitioners argue that the Court’s statements in Downing, as
quoted above, “could be construed as anticipatory of the precise
issue before the [Court].” Because the penalties involved in the
present cases are readily distinguishable from the additions to
tax involved in Downing, we disagree.
In Downing, as emphasized above, the Court held that we have
jurisdiction over additions to tax for failure to pay income,
gift, or estate taxes for purposes of section 6330(d)(1)(A). Id.
at 27-28. Because section 6651(a)(2) imposes additions to tax
for a failure to pay taxes shown on a return, this Court has
jurisdiction over those additions. See id. However, unlike the
additions to tax at issue in Downing, section 6652(c)(1)
penalties are not imposed for failure to pay income, gift, or
estate taxes, but are instead imposed for the failure to file a
section 6033(a)(1) return.5 The language in Downing limits the
Court’s analysis to additions to tax and penalties for failure to
pay income, gift, or estate taxes. Because section 6652(c)(1)
does not impose such a penalty, the analysis in Downing does not
apply to the present cases.
5 This is not to suggest that under sec. 6330(d) we would
lack jurisdiction over a sec. 6651(a)(1) addition to tax for
failure to file.
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